Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial

Authors

  • Victor Andrei Cărcăle Universitatea ”Stefan cel Mare”

DOI:

https://doi.org/10.18662/jls/17.1-2/100

Keywords:

accounting expertise, prosecution, court

Abstract

In the present article, limiting ourselves only to accounting expertise and taking into account the provisions of the Code of Criminal Procedure, which has made important changes to the way in which expertise is granted, we propose to highlight the principles that the prosecution authorities in particular must follow when administering this evidence. 

References

Teodoru, G. (2008). Tractate of Criminal Procedural Law, 2nd edition. Hamangiu

Tudorel, T.. (2011). Criminal Code. Criminal Procedure Code, Hamangiu.

Conescu, R., M. (1963). The object of judicial evidence in criminal proceedings, S.C.J, no. 3. Romanian Academy.

Tonoiu, V.& Pârvu, I. (1973). Theory of Truth. Politica.

Udroiu, M. (Ed.). (2020). Code of Criminal Procedure. C.H. Beck.

Rosca, A. (1976). General Psychology. Editura Didactica și Pedagogica.

Fiandaca G., & Musco, E. (1996). Diritto penale, parte speciale, I delitti contro il patrimonio. Zanichelli.

Antoniu, G., & Toader T., (Eds.). (2016). V., Brutaru, Ș., Daneș, C., Duvac, I., Griga, I., Ifrim, Gh., Ivan, G., Paraschiv, I., Pascu, I., Rusu, M., Safta, I., Tănăsescu, T., Toader, I., Vasiu, Explanations of the new penal code. Universul Juridic.

Official Gazatte. (2019). Article NO. 498.

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Published

2022-10-11

How to Cite

Cărcăle, V. A. . (2022). Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial . Jurnalul De Studii Juridice, 17(1-2), 87-94. https://doi.org/10.18662/jls/17.1-2/100

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