THE ROLE OF JUDICIAL ACCOUNTING EXPERTISE ON ACCOUNTING INFORMATION

Abstract: Accounting expertise is a liberal profession conducted by an expert in the field, who, using appropriate techniques and working methods, provides an opinion on the real state of a particular cause, problem or dispute. Expertise is generally „a means of proving, ascertaining, confirming, evaluating, clarifying or proving, on the basis of specialized scientific research, the objective truth about a particular fact, circumstance, problem, situation, cause or dispute” (Boulescu and Ghiță, 1996). The recipients of the accounting expertise are the authorities with competence in the investigation of cases under criminal investigation, the courts entitled to order the performance of the expertise, the parties involved in the judicial case, as well as third parties to whom the judicial accounting expertise is opposable. Depending on the purpose for which they were requested, the accounting expertise is classified as follows (Professional Standard No. 35 Accounting Expertises, 2014):

- judicial accounting expertise are regulated by the Code of Civil Procedure, the Code of Criminal Procedure, as well as by other special laws. This is a means of proof in court, which helps the legislator to resolve a pending dispute, based on the opinion of a specialist with recognized professional authority in the field;

- extrajudicial accounting expertise are carried out outside the judicial process, provides arguments for the request by the parties involved in a judicial process to: administer the evidence with expertise, to resolve disputes amicably, as well as to clarify activities carried out by individuals or legal.

Keywords: forensic accounting expertise, extrajudicial accounting expertise, financial-accounting information, impact, methodology, procedures

JEL Classification: M00, M41, M42