OLIVEIRA, J. A.; OLIVEIRA, Juliana Alves de.
Résumé:
The accounting expertise stands out as a special means of verifying the veracity of the facts,
that in the absence of documentary evidence and witnesses, expertise is crucial to assist the
judges in their decisions regarding the facts in economic-patrimonial legal problems arise
with the need for clear and valid information about a subject of a dispute. Within this context,
the objective of this study is to analyze the importance of accounting expertise to the
decision of the magistrate of the district de Sousa, PB. The population in the district of the
city of Sousa, Parayba, with a sample of four judges who work in this county, the work also
included a sample of 10 lawsuits, of a universe of 72 cases of 2010, to ascertain Medical
reports in order to obtain data on the qualification of experts. Data were collected through
documentary research and application of a questionnaire instrument which enabled the
research with regard to expert reports, the opinion of the judges about the importance of
forensic accounting as an aid to decision making and the magistrate on the work of expert.
The results obtained from the research revealed that the entire conceptual design study is
conducted by experienced in court procedures; the accounting expertise is often sought in
the district of Sousa, Parayba, to obtain clear and objective information to be used as
evidence if showing a very relevant tool to assist the magistrate in the decision process.
