Perícia contábil como ferramenta de auxílio na tomada de decisão do magistrado na comarca da cidade de Sousa/ PB.

Abstract

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.