Deontology and Accounting Expertise : Judicial Accounting and Tax Expertise

ISBN-13: 9786200082022 / Angielski

Attila Szora Tama; Sorinel Capusneanu; Dan Ioan Topor

Opis

This book brings up-front the accounting profession, its role and ethics in the evolutionary contemporanism amplified by the global development of the society and business environment. By identifying the core of the accounting profession and its component-related activities, it is tried a presentation of the implementation methods in respect for the internal and European regulations. There are presented the classification criteria of accounting expertise according to Professional Standard, No. 35, the recipients of accounting expertise, also, the research objective of the accounting expertise through various activity areas, the methods of contracting an accounting expertise, the content of the accounting expertise folder. It treats accounting expertise in both, civil and criminal process. Filtered through their legal side, the accounting expertise/surveys are described through their characteristics, their stages, objectives and naming modalities, abstaining and revocation of accounting experts. A special part is dedicated to accounting experts and to professional organizations of accounting experts.

O autorze

Tama , Attila SzoraAttila Szora Tamas is Associate Professor PhD in Accounting at the 1 Decembrie 1918 University of Alba-Iulia. Also he is a member of CECCAR Alba subsidiary since 1993, and during 2014-2015 he was president of Alba County Branch. He is an active member of the Chamber of Fiscal Consultants in Romania and General Association of Economists in Romania.