Proof in the accounting control procedure

The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certa...

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Autores principales:	Bogavac Milanka, Todorović Vladimir, Karić Danijela, Rosić Milovan
Formato:	article
Lenguaje:	EN SR
Publicado:	Center for Economic and Financial Research, Belgrade 2021
Materias:	accounting legal proceedings control Commerce HF1-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/3855d930713b413a8682eed55891c5d3
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id	oai:doaj.org-article:3855d930713b413a8682eed55891c5d3
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spelling	oai:doaj.org-article:3855d930713b413a8682eed55891c5d32021-12-05T21:28:48ZProof in the accounting control procedure2217-401X2683-347610.5937/Oditor2102025Bhttps://doaj.org/article/3855d930713b413a8682eed55891c5d32021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2021/2217-401X2102025B.pdfhttps://doaj.org/toc/2217-401Xhttps://doaj.org/toc/2683-3476The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certain knowledge of logic. It is a complex logical action, which is often in the sphere of superficial interest, because of its complexity. For these reasons, first-instance decisions in the control procedure often have more serious shortcomings - inconsistency of the dispositive of the decision with the explanation, incompleteness of the factual situation which must explain the orders in the dispositive, and even contradictions of the dispositive with the explanation of the decision. In order to overcome these omissions in practice, special attention should be paid to the issue of proving in the control procedure.Bogavac MilankaTodorović VladimirKarić DanijelaRosić MilovanCenter for Economic and Financial Research, Belgradearticleaccountinglegal proceedingscontrolCommerceHF1-6182FinanceHG1-9999ENSROditor, Vol 7, Iss 2, Pp 25-35 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	accounting legal proceedings control Commerce HF1-6182 Finance HG1-9999
spellingShingle	accounting legal proceedings control Commerce HF1-6182 Finance HG1-9999 Bogavac Milanka Todorović Vladimir Karić Danijela Rosić Milovan Proof in the accounting control procedure
description	The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certain knowledge of logic. It is a complex logical action, which is often in the sphere of superficial interest, because of its complexity. For these reasons, first-instance decisions in the control procedure often have more serious shortcomings - inconsistency of the dispositive of the decision with the explanation, incompleteness of the factual situation which must explain the orders in the dispositive, and even contradictions of the dispositive with the explanation of the decision. In order to overcome these omissions in practice, special attention should be paid to the issue of proving in the control procedure.
format	article
author	Bogavac Milanka Todorović Vladimir Karić Danijela Rosić Milovan
author_facet	Bogavac Milanka Todorović Vladimir Karić Danijela Rosić Milovan
author_sort	Bogavac Milanka
title	Proof in the accounting control procedure
title_short	Proof in the accounting control procedure
title_full	Proof in the accounting control procedure
title_fullStr	Proof in the accounting control procedure
title_full_unstemmed	Proof in the accounting control procedure
title_sort	proof in the accounting control procedure
publisher	Center for Economic and Financial Research, Belgrade
publishDate	2021
url	https://doaj.org/article/3855d930713b413a8682eed55891c5d3
work_keys_str_mv	AT bogavacmilanka proofintheaccountingcontrolprocedure AT todorovicvladimir proofintheaccountingcontrolprocedure AT karicdanijela proofintheaccountingcontrolprocedure AT rosicmilovan proofintheaccountingcontrolprocedure
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Proof in the accounting control procedure

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