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History of Accounting Expertise – At the Profession’s Centenary

Author

Listed:
  • Anca Alexandra PANTAZI

    (Bucharest)

  • Florentina PANTAZI

    (Bucharest)

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.

Suggested Citation

  • Anca Alexandra PANTAZI & Florentina PANTAZI, 2022. "History of Accounting Expertise – At the Profession’s Centenary," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(12), pages 57-64, December .
    • Handle: RePEc:ahd:journl:v:2:y:2022:i:12:p:57-64
    DOI: 10.37945/cbr.2021.12.07
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    More about this item

    Keywords

    expert accountant; mission; accounting expertise report; independence; professionalism;
    All these keywords.

    JEL classification:

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

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