A perícia contábil como instrumento auxiliar do poder judiciário

Abstract

The forensic accounting is characterized as a set of technical and scientific procedures that are used as evidence, which is intended to assist the judge in their decisions. Faced with this reality, it is an area that is much in evidence in the academic and judicial framework, as it provides information to the magistrate concise so that it can safely deliver judgment in which to judge. Based on this, the present study aims to highlight the importance of forensic accounting in decision making of the judiciary, stressing that it can be a tool that seeks to clarify confusing issues that are brought in court, becoming a determining factor in the decision the dispute. The research is characterized as a qualitative research with the procedure used was the bibliographical research, with the objective of descriptive research, aiming to have a consistent theoretical framework, able to make the connection between existing variables in the content without modifying them. The study's focus was to analyze the accounts as reliable information source, therefore, the survey found that the expert report serves as a north to be followed in judicial decisions, since it is able to elucidate through the test of truth, doubts about facts that were the subject of expert analysis, leaving no room for error and injustice.