Deontological Standards to be Respected when Drawing up Accounting Expertise Reports

Cucosel Constantin ()

International Journal of Academic Research in Business and Social Sciences, 2014, vol. 4, issue 11, 17-27

Abstract: The expertise goes beyond a control and verification procedure, since it expresses the expert’s point of view with regards to the fact or facts that made the object of the expertise. So that the expertise is, by definition, a personal and critical document, which includes not only the result of fact examination with regards to their formal and material accuracy, but also the expert’s opinion on the causes and effects related to the object submitted to his analysis.

Keywords: Judicial Accounting Expertise; Expertise Report; Jurisdictional Bodies; Local Office; Deontological Standards (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:4:y:2014:i:11:p:17-27

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