The Accounting Audit – a practical approach. Response to objections

Abstract

The audit report containing the conclusions and the analysis of the accounting professional is submitted as evidence at least 10 days prior to the hearing date. The parties of the case study the paper elaborated by an accounting expert based on the goals determined and approved by the court and, according to art. 336 of the Civil Procedure Code if additional clarifications are necessary or the audit report must be completed, the expert may be required to do so or the court can be seized ex officio for the next hearing date for additional clarifications or to complete it. This paper approaches the circumstances of objections to the audit made in case no. 1288/22/2015 at the Brasov Court of Law. Referring to the objections of the parties, the response of the auditor is structured according to the content of the audit report, namely: Chapter I. Introduction, Chapter II. Description of the analysis made and Chapter III. Conclusions.