The Role of Accounting in Conducting Judicial Accounting Expertises and their Evolution in the Digital Era

Abstract

Accounting is a mysterious game of great people, done well for you and me, according to the rules and theories of the subject, to know where you came from and where you want to go. The role of accounting is to know and reflect the reality, from an economic point of view, through an abstract representation of the data content, in a concrete way. The objective of the article is to try to highlight the role of accounting in conducting forensic accounting expertise. Related to this, we will see how it can be a definite proof, or it can be creative, leaving the impression of a perfect appearance, but which through working tools able to validate the economic reality is unmasked, with not very encouraging results for the future. The proposed working hypotheses are whether through accounting we can reflect the economic reality, with its help we can support the compliance with tax obligations and whether the accounting expertise is a reliable source.

Keywords

• accounting
• tax evasion
• forensic accounting expertise
• digital technology
• evolution