Trabajos del Experto Contable
ISSN: 1887-5696
Year of publication: 2015
Issue Title: La figura del experto contable: situación actual y perspectivas
Issue: 21
Pages: 83-98
Type: Article
More publications in: Revista de contabilidad y dirección
Abstract
This article analyses the possible reports that an accounting expert might write. A differentiation has been made between situations where company and other legislation require the work of an accounts auditor and others where the intervention of an independent expert is required. In addition, we have identified the work performed today in the economic arena. Accounting experts will also be able to perform these tasks or write these reports in the future. Lastly, we have tried to pinpoint the tasks which could be affected by an accounting expert but which are practically inexistent today. To complete the article, we analysed the tasks performed by accounting experts in France in the economic arena.