INFORMATION BASE ACCOUNTING EXPERTISE IN MANAGERIAL ACTIVITY

Abstract: The accounting expertise represents for the management of the economic entity a communication tool in a “universal language” of all the information regarding the results of the mission that are structured in an accounting expertise report. Thus, the accounting expertise constitutes the area of convergence of the activities of creation, collection, processing and provision of information of an economic nature, explicitly of that information of a financial and fiscal nature.

Keywords: expertise, accounting, mission, expert accountant, management

JEL Classification: M41