Accountancy expertise in quantification of patrimonial damage

Petrisor Danut Gruia
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Petrisor Danut Gruia: Valahia University of Targoviste

Social-Economic Debates, 2017, vol. 6, issue 2, 43-50

Abstract: The scope of the accounting expertise covers the entire economic and financial activity of an economic agent. It has as a research object the economic and financial situation of the patrimony and its capacity to generate profit, as it results from the primary documents and the technical-operative and accounting records regarding the legal input and output of the material and monetary values, with the ultimate aim of scientifically establish the correctness or inaccuracy of patrimony management.

Keywords: Accounting expertise; efficiency; management (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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