Proposição de um modelo de avaliação da qualidade da prova pericial contábil

Abstract

The elaboration of a quality expert report is extremely important for the final decision of the magistrate. Thus, it is clear the relevance of an expert report of quality, objective and easy to understand. Thus, this work has as its main objective the presentation of an evaluation model for civil servants, based on the opinion of the Magistrates of the State of Paraná, and following the official accounting standards. Data collection was performed through the opinion of a group selected by 53 magistrates. To determine the points considered important for the Magistrates, two questionnaires were applied in different phases. The questions of shooting consist of sending an electronic questionnaire to the magistrates, and the Phase 01 is applied by a questionnaire with which 06 questions. for characterization of the respondent and 07 questions related to the accounting expert test. Following, a Phase 02 instrument, which deals with a new questionnaire, including 59 questions, both of which were used using the Delphi method. With the results obtained, it was possible to conclude what is most important and what is most important, and it should be present in the Financial Danger Reports, as judicial evidence is a simple, clear, objective writing and that the Accountant Expert draws a conclusion that is It is easy to understand to assist in better decision making, since, as verified in Phase 01 of the work, 99% of magistrates have no knowledge in the accounting area. Thus, it was possible to observe that the use of an evaluation model is a fundamental piece for the elaboration of a simplified expert report, with clarity, objectivity and quality of information. A proposal for an official test quality evaluation model is important to simplify the preparation of reports by the professional accountant, as well as an analysis of these reports in a way more famous by the magistrates, thus improving the quality of the expert assessment.