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.
