ORGANIZAREA SI DESFASURAREA ACTIVTATII DE EXPERTIZA CONTABILA ÃŽN ROMANIA

                                   CUPRINS
                                                                    PAG.
|                                                                   |     |
|1. EXPERTIZA CONTABILĂ ŞI FORMELE                                  |5    |
|SALE.................................                              |     |
|                                                                   |5    |
|1.1. CONCEPTUL DE EXPERTIZĂ                                        |     |
|CONTABILĂ....................................................      |6    |
|1.2. OBIECTUL DE CERCETARE AL EXPERTIZEI CONTABILE  (SFERA DE      |8    |
|CUPRINDERE.........................................................|8    |
|.................................................................. |10   |
|1.3. FORMELE EXPERTIZEI                                            |     |
|CONTABILE..........................................................|     |
|....                                                               |12   |
|1.3.1  EXPERTIZA CONTABILĂ                                         |     |
|JUDICIARĂ.................................................         |12   |
|1.3.2. EXPERTIZA CONTABILĂ EXTRAJUDICIARĂ (AMIABILĂ)...........    |14   |
|                                                                   |18   |
|2. CORPUL EXPERŢILOR CONTABILI ŞI AL CONTABILILOR                  |19   |
|AUTORIZAŢI.........................................................|20   |
|.............................................                      |21   |
|                                                                   |     |
|2. l. ORGANIZARE ŞI                                                |22   |
|ATRIBUŢII..........................................................|     |
|...............                                                    |22   |
|2.2.  ORGANELE DE CONDUCERE ALE                                    |24   |
|CECCAR.............................................................|     |
|...........                                                        |25   |
|2.3. COMISIILE DE                                                  |27   |
|DISCIPLINĂ.........................................................|29   |
|...............                                                    |     |
|2.4. COMISIA DE                                                    |     |
|CENZORI............................................................|30   |
|......................................                             |     |
|2.5. REPREZENTANŢII MINISTERULUI                                   |30   |
|FINANŢELOR.................................                        |     |
|2.6. VENITURILE ŞI CHELTUIELILE                                    |31   |
|CECCAR...............................................              |     |
|                                                                   |34   |
|3. EXPERTUL                                                        |40   |
|CONTABIL...........................................................|41   |
|...........                                                        |     |
|                                                                   |41   |
|3.1. CALITATEA  DE   EXPERT                                        |     |
|CONTABIL..................................................         |43   |
|3.2. LUCRĂRI CE POT FI EFECTUATE DE EXPERTUL                       |46   |
|CONTABIL...............                                            |     |
|3.3. CONDUITA ETICĂ ŞI PROFESIONALĂ A EXPERŢILOR                   |48   |
|CONTABILI..........................................................|     |
|..............................................                     |54   |
|3.4.  RĂSPUNDEREA EXPERŢILOR                                       |60   |
|CONTABILI..........................................................|64   |
|....                                                               |65   |
|3.5. ONORARIUL EXPERTULUI                                          |     |
|CONTABIL......................................................     |     |
|                                                                   |     |
|4. ASPECTE PRIVIND EXPERTIZA CONTABILĂ ÎN MATERIE CIVILĂ,          |     |
|COMERCIALĂ SAU                                                     |     |
|PENALĂ.............................................................|     |
|..................                                                 |     |
|                                                                   |     |
|4.1. EXPERTIZA ÎN MATERIE CIVILĂ ŞI                                |     |
|COMERCIALĂ.......................................                  |     |
|4.1.1. NUMIREA   EXPERTULUI   CONTABIL  PENTRU  A   EFECTUA        |     |
|EXPERTIZA CONTABILĂ ÎN PROCESUL CIVIL............................. |     |
|4.1.2. PROCEDURA DE EFECTUARE A EXPERTIZEI CONTABILE ÎN PROCESELE  |     |
|CIVILE.............................................................|     |
|........................................                           |     |
|4.1.3. VALORIFICAREA EXPERTIZEI                                    |     |
|CONTABILE.....................................................     |     |
|4.2. EXPERTIZA CONTABILĂ ÎN MATERIE                                |     |
|PENALĂ.......................................                      |     |
|4.2.1. NUMIREA   EXPERTULUI   CONTABIL  PENTRU  A   EFECTUA        |     |
|EXPERTIZA CONTABILĂ ÎN PROCESUL PENAL...........................   |     |
|4.2.2.EXPERTIZA CONTABILĂ JUDICIARĂ ÎN SISTEMUL MIJLOACELOR DE     |     |
|PROBĂ..............................................................|     |
|..                                                                 |     |
|4.2.3. CHELTUIELILE JUDICIARE. COSTUL                              |     |
|EXPERTIZEI.......................                                  |     |
|4.3.ACTELE DE EXPERTIZĂ CONTABILĂ JUDICIARĂ. CONŢINUT ŞI           |     |
|VALORIFICARE.......................................................|     |
|...................................................................|     |
|.....                                                              |     |
|                                                                   |     |
|5. STUDIU DE CAZ . RAPORT DE EXPERTIXA CONTABILA                   |     |
|...................                                                |     |
|CONCLUZII..........................................................|     |
|....................................................               |     |
|ANEXE..............................................................|     |
|...................................................................|     |
|.............                                                      |     |
|BIBLIOGRAFIE.......................................................|     |
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|.....                                                              |     |