PERÍCIA CONTÁBIL JUDICIAL: O papel do perito contábil perante a decisão do magistrado

Abstract

Judicial accounting expertise is a process that consists of the technical-scientific analysis of documents, books and accounting records with the aim of clarifying legal issues. The subject of this article is the role of the accounting expert before the judge's decision. The problem proposes to answer: What is the function of the accounting expert in a judicial process and how can the accounting expert contribute with the judge in the resolution of a dispute? The purpose of this article is to demonstrate the role of the judicial accounting expert before the magistrate's decision. This article is justified by demonstrating the importance of a Judicial Expertise in the magistrate's decision, providing information necessary for the exercise of the activity. The methodology adopted was qualitative research of the bibliographical type using data collection from digital and printed sources to support the research and give it a scientific character. In view of the above, it is valid to consider that the Accounting Expert is responsible for responding, in an adequate manner, to all the accounting questions of the process before the Judge, with impartiality, ethics, zeal and planning, making use of the Accounting Expert report, as an indispensable tool for the Judge to form his opinion.