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Deontological Standards to be Respected when Drawing up Accounting Expertise Reports

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  • Constantin Cucosel

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.

Suggested Citation

  • Constantin Cucosel, 2014. "Deontological Standards to be Respected when Drawing up Accounting Expertise Reports," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(11), pages 17-27, November.
    • Handle: RePEc:hur:ijarbs:v:4:y:2014:i:11:p:17-27
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