Perícia contábil: opinião de peritos contadores sobre a efetividade dos laudos emitidos no âmbito da justiça

Abstract

The exercise of expertise in the field of justice is not some thing new. Whenever the judge needs to make decisions regarding subjects in which he does not have the technical know led ge to support the decision, an expert iscalled, and its hould behigh ligh ted be tween the kind of the expertise carried out in the context of justice, the work of the Expert Accountant. The objective of this study was to identify the perception of the accounting experts in relation to the effectiveness of the employment of the forensic report, whichis constituted in the final product of the Court. The resear chfound justification in the relevance that the accounting expertise has as an auxiliary instrument of the judge in its make decision process. The researchwasd eveloped by opting for survey type methodology, with question naire and qualitative analysis and quantitaviva of the collected data, to substantiate the solution of the survey problem investigated. The results of the work indicated that the experts have a perception that the expert report is effective in the context of justice, this is demonstrated in the percentage of experts who claimed to realize that the report prevailed in full for the decision of the Judge.