Solving Economic-Financial Disputes by Accounting Expertise

Abstract

The paper deals with the theoretical, judicial, and accounting aspects regarding the issue of the accounting expertise evidence in the civil process. The settlement of the findings of the minutes drawn up after the thematic inspections carried out by the tax inspection teams represents a complex of facts and circumstances that provide the coordinates of a wide area of interpretation and debate. The research method is the case study, document analysis, and observation in order to explain the complex causal links which interfere in the preparation of the accounting expertise. The purpose of the research is to reflect the contribution of this evidence in settling economic-financial disputes in the real life of an entity.