Perícia contábil judicial: uma proposta de metodologia de avaliação de conformidade à legislação específica e normas técnicas contábeis

Abstract

The relevance of civil cases civil that lawsuits concerning the assets of organizations and individuals, it is useful to analyze the expert's work done by the accountant who acts in the State Court. Providing a discussion on matters pertaining to Accounting Expertise, this work contributes with the literature of the theme. The objective was to propose a methodology, based on legislation and specific technical standards, to identify level of compliance of the expert phase, using processes of the first Civil Court of the district of Pato Branco – Paraná,. In order to meet the general objective, was used as the basis of analysis instrument the form developed by the Duarte (2013), which was adapted, dividing it into eight blocks. For the evaluation of the questions it was used the notes “1”, if it has been fulfilled totally, being obligatory or optional, “0.5”, if partially fulfilled and "0", if not fulfilled in obligatory questions. Observed the negative submitting, in both studies, the accounting fees proposal and the partial description of the methodology in the Expert Reports, a mandatory item. There were some occasional failures, but the average compliance level was 94.0%. The percentage by process evaluated was also found. Of the five evaluated, the compliance level was between 92 and 96.7%. It is suggest that this instrument to evaluate the compliance of the expert phase of judicial processes to assist in the decision-making of judicial and extrajudicial, and for the experts, describe the item of methodology with the greatest wealth of information, aiming at clearer decision-making based on expert evidence.