Contabilidade e justiça: perspectivas sobre as habilidades do perito contador no ambiente jurídico

Abstract

This work aimed to analyze the perspectives of professionals in relation to the skills of accounting experts in their work in the judicial sphere. The methodology involved collecting data through structured questionnaires, including experts, judges and lawyers, providing a comparative analysis of the perspectives of these professionals. The main results highlighted the need for an in-depth understanding of technical skills, including accounting principles, preparation of reports and opinions, identification of fraud and the use of accounting tools. In the analysis of market skills, a consensus was revealed in the interpretation of data, while communication skills showed notable divergences among professionals. In the legal sphere, the research highlighted disparities in perspectives on legal knowledge, understanding of the legal system, interpretation of laws and regulations, and confidentiality. Advancing to advanced expert skills, evidence collection, critical thinking, multidisciplinary knowledge, understanding financial implications and adaptability stood out, revealing different emphases given by experts, judges and lawyers. The research is justified by the importance of improving the skills of expert accountants, aiming to improve the quality of accounting reports and opinions and facilitating the understanding and solution of complex issues in the accounting-legal sphere, by denoting that accounting reports and opinions are not always sufficient to resolve the dispute, and additional elaboration or additional explanations are often necessary. The wealth of data collected contributed to a deeper understanding of the expectations and needs of these professionals, making improvement and effective collaboration in the expert and legal system essential. This study not only fills a gap in the literature on accounting expertise, but also provides valuable insights for professional training and development, highlighting areas that require emphasis on the professional and ongoing training of these specialists.