Case Studies Regarding Accounting Expertise in Criminal Cases (II)

Abstract

The present article aims to identify the circumstances where it is necessary to carry out an accounting expertise in criminal cases, when this is required or admitted for the resolution of some civil aspects related to these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.

Keywords

• accounting expertise in criminal cases
• objectives
• conclusions
• documentary material
• judicial accounting expertise report
• criminal file