Judicial accounting and judicial auditing and their various uses in judicial expertise

Abstract

In view of the development, growth and complexity of legal cases, particularly those of an economic and financial nature for companies and economic and financial institutions, public and even private, on the one hand, and the limited knowledge magistrates and judicial executives in most economic and financial issues and developments, particularly with regard to the accounting and financial aspect of companies, on the other hand, the judicial authorities must Activate judicial expertise by calling on people with experience and knowledge in economic, financial and accounting aspects. Thus, we will try, through this research, to approach the judicial accounting and the judicial audit and their various uses in the judicial expertise.