Perícia contábil: um estudo nas promotorias de justiça do sertão paraibano no processo de fiscalização das fundações.

Abstract

in the accounting diverse areas of studies and scientific research exist. One such area is forensic accounting, which serves as evidence .of certain facts in order to assist accounting lawsuits. Of this form, the skill means the examination or the verification of the facts for professionals who have ability in determined subject, what she becomes it judicial evidence and that has for objective to contribute so that the Judiciary Power can promote justice social. One of the situations to perform a skill is in the Social Interest Entities, which are members of the Third Sector and need resources to achieve their goals. Compared to the above, the present study seeks to answer the following question-problem: The prosecuting Attorney of Justice the Sertao Paraibano is using the tools expert accounting, in the process of supervision of Foundations? It is used in the methodology the bibliographic research and field research, classifying them as to the objectives as a descriptive research. Getting in the analysis of the data that the prosecuting Attorney of Justice the Sertao Paraibano is not using the tools forensic accounting in the process of supervision of Foundations, once that, the skill, when necessary, and runs only in the Nuclei Legal Accounting, getting the prosecuting attorney responsible only by the provision of the annual accounts. Ahead of the displayed one, with the study it was possible to treat some related significant questions with the countable skill, divulging the essential knowledge on it, portraying the figure of the professional who carry out the means of existing evidence and i s materialization through the expert feport.