History of Accounting Expertise – At the Profession’s Centenary
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.
Classification JEL: M41, M49, K41 | Pages: 57-64
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