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Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial

Author

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  • Victor Andrei Cărcăle

    (Universitatea †Stefan Cel Mareâ€)

Abstract

In the present article, limiting ourselves only to accounting expertise and taking into account the provisions of the Code of Criminal Procedure, which has made important changes to the way in which expertise is granted, we propose to highlight the principles that the prosecution authorities in particular must follow when administering this evidence.

Suggested Citation

  • Victor Andrei Cărcăle, 2022. "Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 17(1-2), pages 87-94, June.
    • Handle: RePEc:lum:rev4rl:v:17:y:2022:i:1-2:p:87-94
    DOI: https://doi.org/10.18662/jls/17.1-2/100
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    More about this item

    Keywords

    accounting expertise; prosecution; court;
    All these keywords.

    JEL classification:

    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • I15 - Health, Education, and Welfare - - Health - - - Health and Economic Development
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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