دور الخبيـــر المحاسبي في تسيير الخبـــــرة القـضائية دراسة حالة في مكتب الخبير المعتمد بالمدية

Abstract

The aim of our study is to highlight the main roles of judicial experience in the field of finance and accounting. In this regard, we tried to identify the accounting expert, and we explained this in the first part of the research. As for the second part, we touched on the accounting judicial experience as a form of judicial expertise in general. I tried to shed light on this type of expertise, indicating its specificities, importance and advantages, and finally its procedures. From this point of view, we can answer the main problem that we relied on in our study on how the accounting expert contributes to the conduct of judicial expertise and by focusing on the issue of tax deductions.