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.
