Accounting Expert’s Opinion at the Borderline Between Economics and Law

Abstract

The paper aims at completing nuances of the dynamics of the accounting expert’s opinion from an economic perspective, starting from its theoretical dimension in economic doctrine and reaching the practical dimension of financial accounting. On the one hand, the forensic accounting expert’s opinion can achieve maximum results, if the chartered accountant has the ability to capture the implications of the means of evidence of his work and to render the factual economic situation in a manner as suitable as possible to legal assimilation. On the other hand, the judicial body must have the ability to capture the essence of the analyzed economic process reflected in the formulation of the objectives, the interpretation, and the appropriation of the conclusions of the expert report.