ELABORATION OF A JUDICIAL ACCOUNTING EXPERTISE REPORT. AN EXAMPLE

Deaconu Sorin-Constantin
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Deaconu Sorin-Constantin: UNIVERSITY 1 DECEMBRIE 1918 ALBA IULIA

Annals - Economy Series, 2013, vol. 6, 79-86

Abstract: The accounting expert profession should be a noble one. It should be respected by third parties as well as the accounting professional in question. The work of a professional accountant involves, among other responsibilities, the elaboration of judicial accounting expertise reports. Unfortunately, the content of certain reports filed in court is not entirely professionally written and eloquent for the judge. The elaboration of a report has to be done according to the rules stipulated in professional standard no. 35 Accounting expertise. One sensitive point in the elaboration of expertise reports is the submission of the lists from the local offices to the courts of law. Most of the times these lists only include some of the experts whose reports are incondite. This article presents an expertise reports with two objectives formulated by the court. Keywords: Accounting expert, expertise, accounting expertise report, free profession.

Date: 2013
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