The accounting expertise - A practical approach

• Author: Anton C.E.
• Pages: 215-222

Bulletin of the Transilvania University of Braşov

Series V: Economic Sciences • Vol. 9 (58) No. 2 - 2016

The accounting expertise – A practical approach

Carmen Elena ANTON1

Abstract: The development of the market economy caused major changes in the companies’

business management. Sometimes the complexity of the transactions creates difficulties for

the partners who enter the scenario of economic relationships, having as final goal the

management on efficiency criteria in order to obtain the largest profit possible. Considering

the aggressiveness of the economic environment, a series of disputes occur between the

entities that resort to the services of an accounting professional to solve these disputes. The

accounting professional is meant to perform activities such as the accounting expertise

whose purpose is to help determine the material truth in a certain case. This paper is a

practical approach to the accounting expertise requested by the claimant and approved by

the Court in the case no. 1288/22/2015 of the Brasov Court of Law.

Key-words: accounting expertise, accounting professional, evidence, quality of the

accounting services, standards

1. Introduction

The accounting expertise can be found among the activities performed by the

publicly certified accounting professionals and which are subject to the regulations

and norms of the profession’s authorized body, namely the Association of Chartered

Certified Accountants in Romania. According to the explanatory dictionary of the

Romanian language, the concept of expertise represents a technical research

performed by an expert upon the request of a jurisdiction body, of the criminal

prosecution authority or of a party. Its object is to research actions, circumstances,

situations of the economic financial – activity of entities aiming at scientifically

determining the correctness, the incorrectness or the highlighting of the transactions

in their management. According to its specificity, the accounting expertise may be

judicial – requested by the courts of law as evidence to solve cases deferred to

justice aa well as extrajudicial – requested by natural persons or legal entities to

clarify certain issues related to the company’s business. “The accounting survey,

whether it enters the scope of judicial procedures or not, has a strong practical

character” (Busuioceanu, 2010).

1 Transilvania University of Braşov, carmen.anton@unitbv.ro