A RELEVÂNCIA DO LAUDO PERICIAL CONTÁBIL NA SOLUÇÃO DE LITÍGIOS

Abstract

Accounting, here understood as an applied social science, has several areas of studies and research, especially Accounting Expertise. It is a set of technical-scientific procedures designed to bring to the decision-making body elements of evidence necessary to subsidize the fair settlement of the dispute or the finding of a fact. The main objective is to identify the way in which the reports are presented, evaluating the contribution that this appeal can offer in judicial decisions and the role of the expert in convincing the magistrates. The method applied was bibliographical research, using and presenting theoretical articles, relevant legislation and empirical evidence regarding the use and importance of the expert report in the magistrate's decision. Given the evidence found in the set of studies used, it was concluded that the expert report is of paramount importance for the decision-making process, the due legal process and the realization of the concept of justice. However, it is important to emphasize that the importance of the expert report is linked to the quality of the piece produced by the expert, giving rise, therefore, to the importance of the regulatory process and the search for improvement, after all, professionals who work as Experts must respect the existing rules in the preparation of their works that will serve as guidance for judges in decision-making processes.