IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i4p61-65.html
   My bibliography  Save this article

Judicial Accounting Expertise – Attribute of the Accounting Profession

Author

Listed:
  • Felicia-Elena SUCCURRO (ZAGREAN)

    ("1 Decembrie 1918" University of Alba Iulia)

Abstract

As science is constantly evolving, the professional must follow this evolution to learn new concepts and tools that are used on the market. Currently, one of the most relevant tools is technology, aiming to optimize work in an agile and practical way. Technological growth in accounting has been accelerated by the diversity of tools that are placed on the market. According to the Professional Standard No. 35: Accounting Expertises. Application Guide , elaborated by CECCAR, the judicial accounting expertise is a form of scientific research, carried out in order to clarify certain facts which are reflected in documents, with a systematized accounting records, examining operations and economic and financial statements related to the activity of legal or natural persons.

Suggested Citation

  • Felicia-Elena SUCCURRO (ZAGREAN), 2022. "Judicial Accounting Expertise – Attribute of the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(4), pages 61-65, April.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:4:p:61-65
    DOI: 10.37945/cbr.2022.04.07
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/judicial-accounting-expertise-attribute-of-the-accounting-profession-a216d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/judicial-accounting-expertise-attribute-of-the-accounting-profession-a216a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.04.07?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    judicial accounting expertise; expertise report; certified accountant;
    All these keywords.

    JEL classification:

    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:4:p:61-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.