期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：2
页码：112-118
出版社：Dunarea de Jos University of Galati
摘要：The global economy is constantly growing, being a world where the professional bodies
must ensure that its members have the necessary knowledge, qualifications and skills in
order to help the organizations to sustain the economic growth and to compete at national
and international level. The tax and accounting legislation is continuously changing and it
has contributed to the creation of some difficult situations which can be solved by the
accounting and tax professional, and the number of litigations found pending before the
Court is constantly growing. The issue of the competencies necessary for performing the
fiscal expertise, considering that the documents studied are generally in accounting area, as
well as using the taxability in performing the accounting documents represent the main
objectives of the present paper.
关键词：Fiscal expertise; Accounting;
expertise; Competencies;;
Professional bodies
