The motivation for researching this topic concerns aspects such as: the wide and individualized spectrum of accounting expertise reports makes it almost impossible to meet two identical papers in practice, and the approach of each issue is subjective, each accounting expert leaving his / her own personal imprint on the report, in the same way that the author of a book has his own literary style. The judicial practice has shown so far that there are different opinions coming from directions regarding the final result, materialized in an accounting expertise report. Aspects such as the elaboration of an accounting expertise report cross the border of the economic field and intermingle with the legal field, it is necessary that, in practice, the accounting experts need to acquire legal knowledge, in addition to the financial-accounting knowledges and to reach the elaboration of a useful work to all interested parties: justice, parties in process, interested third parties. The study purpose is to present the necessity of improvement of accounting expertise reports considering the role in the Romanian judicial system.
quality auditing, accounting expertise report, accounting experts, judicial practice