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2021, vol. 7, iss. 2, pp. 25-35
Proof in the accounting control procedure
aUniversity 'Union - Nikola Tesla', Faculty of Business and Law, Belgrade
bUniversity of Business Studies, Faculty of Business and Financial Studies, Banja Luka, Republic of Srpska, B&H
cMinistarstvo zdravlja, Beograd

emailbogavac.milanka@gmail.com, vladimirtodorovic77@yahoo.com, danijela.karic@gmail.com, milovan.rosic@gmial.com
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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About

article language: Serbian, English
document type: Review Paper
DOI: 10.5937/Oditor2102025B
received: 26/02/2021
accepted: 31/05/2021
published in SCIndeks: 25/09/2021
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