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：2018
期号：3
页码：1-12
出版社：Dunarea de Jos University of Galati
摘要：The objective of this paper was to study and analyze the expertise effects in the criminal
cases. To that end, we quantified information on the concept, subject and importance of the
accounting expertise, tried to map out the distinction between the accounting expertise and
the traditional audit, brought into discussion and dealt with the phenomenon of "White
Collar Criminality", referring to the role the chartered accountants have in such cases, as
well as the competences they need to carry out their work. We also approached issues
related to access to the profession of chartered accountant in Romania, but also in other
countries, highlighting the importance and contribution of professional accounting bodies.
