PROOF IN THE ACCOUNTING CONTROL PROCEDURE

Milanka Bogavac; Vladimir Todorović; Danijela Karić; Milovan Rosić

doi:10.5937/Oditor2102025B

Authors

Milanka Bogavac Univerzitet MB, Poslovni i pravni fakultet, Prote Mateje 21, 11000, Beograd, Republika Srbija Author
Vladimir Todorović University MB, Faculty of Business and Law, Prote Mateje no. 21, 11000, Belgrade, Republic of Serbia Author
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 Author
Milovan Rosić Ministry of Health, Nemanjina 22-26, 11000 Belgrade Author

DOI:

https://doi.org/10.5937/Oditor2102025B

Keywords:

accounting, legal proceedings, control

Abstract

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.

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