Perícia contábil judicial na prestação de contas

Abstract

This paper deals with the theme Judicial Forensic Accounting, which represents a valuable approach to the truth, and therefore can be a great ally in resolving disputes in court. Through literature, theoretical concepts, standards and procedures that support the understanding of the Judicial Forensic Accounting were discussed, in order to analyze them in practice. For this, it was used an accounting expert report in a lawsuit of accountability for comparison between theory and practice. After this check, it can be concluded that the report was prepared in accordance with the prevailing rules and recommendations on the subject, given the minimum structure and presentation.