A percepção dos magistrados e advogados de Santa Maria sobre a perícia contábil judicial

Abstract

Considering the importance of accounting expertise in the judicial system as an evidence used by the magistrate in the decision process, the aim of this study was to determine the perception of the expert report on its main users, because judges and lawyers are also helped by the expert accountant, but in this case as a condition of defense technique, based on contradictory that the part needs. The area of expertise is promising, although professional must constantly acquire knowledge and improve some techniques in making their reports. In developing the survey, which was based on questionnaires, it was found that with regard to the magistrates' perceptions are clear. However regarding to defenders’ opinion the reports need some changes.