THE SOCIAL ROLE OF THE ACCOUNTING EXPERTISE: COMPARATIVE ASPECTS REGARDING THE ACCOUNTING EXPERTISE AND CONTROL ACTIVITIES
THE SOCIAL ROLE OF THE ACCOUNTING EXPERTISE: COMPARATIVE ASPECTS REGARDING THE ACCOUNTING EXPERTISE AND CONTROL ACTIVITIES

Summary/Abstract: Concerning its scope, the expertise exceeds the limits of the control/evaluation activity, since it is an individual work indicating opinions and professional clarifications, by reference to certain objectives and quality. Thus the attitude and the behaviour of the professionals accountants involved in those two activities must coinply with the highestprofessional expectations. The specific coordinates of the accounting expertise activity grants it an unique character, unmistakable with the overall economic-financial activities.

• Details
• Contents