Formarea profesională în domeniul contabilității judiciare – necesitate obiectivă [Articol]

Abstract

This paper aims to analyze the areas of competence of forensic accounting and the implications of the forensic accounting in the investigation of fraud, economic and financial crimes. For this purpose, definitions and explanations of the concepts of Forensic Accounting and forensic-accounting expertise were analyzed. Such an approach to research started from the fact that in the Republic of Moldova there is no specialization in the field of forensic accounting, and accountants are involved in the investigation of civil or criminal cases as an expert accountant.