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Proof in the Accounting Control Procedure

Milanka Bogavac[1], Vladimir Todorović[2], Danijela Karić[3], Milovan Rosić[4]
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Paper Received: 26.02.2021.
Paper Accepted: 31.05.2021.
DOI: 10.5937/Oditor2102025B

Review

UDC:
657.62/.63
EAT: M41, M42

Summary:

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.

Key words: accounting, legal proceedings, control

[1]Assistant Professor Milanka Bogavac PhD, University MB, Faculty of Business and Law, Prote Mateje no. 21, 11000, Belgrade, Republic of Serbia, Email: bogavac.milanka@gmail.com
[2]Assistant Professor Vladimir Todorović PhD, University MB, Faculty of Business and Law, Prote Mateje no. 21, 11000, Belgrade, Republic of Serbia, E-mail: vladimirtodorovic77@yahoo.com
[3]M.A. Danijela Karić, University for Business Studies Banja Luka, Faculty of Business and Financial studies, Jovana Dučića no. 23a, Banja Luka, Republic of Srpska, Bosnia and Herzegovina, E-mail: danijela.karic@gmail.com
[4]dr Milovan Rosić, Ministry of Health, Nemanjina 22-26, 11000 Belgrade, Email: milovan.rosic@gmail.com