History of Accounting Expertise – At the Profession’s Centenary

Anca Alexandra Pantazi and Florentina Pantazi
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Anca Alexandra Pantazi: Bucharest
Florentina Pantazi: Bucharest

CECCAR Business Review, 2022, vol. 2, issue 12, 57-64

Abstract: The accounting expertise represents one of the core missions of the accounting expert, its scope of achievement focusing on the economic and financial activity of an entity. It contributes to the establishment of the material truth and to the right settlement of the case or of the issues subject to settlement. The goal of the mission is found in the accounting expertise report, containing certitudes with regard to the research conducted by the expert accountant.

Keywords: expert accountant; mission; accounting expertise report; independence; professionalism (search for similar items in EconPapers)
JEL-codes: K41 M41 M49 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2022:i:12:p:57-64

DOI: 10.37945/cbr.2021.12.07

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