The influence of accounting expertise in judicial decisions

Abstract

Accounting expertise is the finding tool that assists the judge in fact investigation linked to the patrimony to a correct judgment of the case. Its result is the skillful accounting that exposes content everything that was investigated during the making of the work and the conclusion reached on the subject. For this purpose it is necessary that the expert do the determining the Brazilian Accounting Standards and the code of Civil procedure, working in a suitable, clear, objective and impartial, always seeking to improve their knowledge in order to achieve excellence in their work. This context, the objective of this work was to determine if the accounting expert reports were being developed in accordance with the norms established and what influence they wield within the judiciary. The methodology used for the development of the study was descriptive and bibliographical research was used for the justification of the above.  It was used a questionnaire to obtain the opinion of the judges of the Civil Courts of the counties of Cork and Lagoa Vermelha, in the State of Rio Grande do Sul, Brazil. The survey results revealed that the expert report has been used by the magistrate and serves as an important part in the decisions. It is worth noting that the research found that there are points where the reports can be improved, as the basis, content and conclusions.