期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：In Romania for becoming a forensic accountant it is necessary,as preliminary conditions,first,to have a bachelor`s degree in accounting or finance,and second,to attain a certification,as chartered accountant,given by the professional body,CECCAR,and after that,as forensic accountant. The purpose of this study is to investigate whether the Romanian academic education and the professional education can assure all the relevant skills for a forensic accountant. In order to achieve the objective,first,the authors investigated the most important studies which have the purpose to identify the relevant skills for a forensic accountant. Second,the authors reviewed the curriculum of the most important faculties with the aim to find and connect different courses with different skills. The purpose was to determine how the forensic accounting education,offered to the professional accountants,assures them,all the relevant skills that are necessary in the profession.
