Accounting Expertise – A Practical Approach. Separate Report

Abstract

The study on the accounting expertise - report separate from(?) follows the research direction of the accounting services field. The accounting expertise is the work drafted by the accounting professional upon the request of the accounting information consumer in order to substantiate economic decisions or to be used as means of evidence to solve cases that require specialized knowledge. Used as means of evidence in civil and criminal trials, it is subject to the procedures in this field where the court appoints chartered accountants and may approve advisor experts to draft specialty works. The purpose of this case study is to outline the coordinates of the accounting expertise report separately in a civil trial.