Qualificações técnicas do perito contador judicial nos processos da vara da fazenda pública de Santa Maria - RS

Abstract

Accounting expertise is the set of technical procedures and evidence is to the examination of a subject demonstrating the truth of the facts giving opinions that will assist in the settlement of legal disputes. The professional who performs the accounting expertise need a set of skills, both legal and professional, which are linked to the definition of professional qualified or not to exercise of accounting expertise. This study had, primary aim, the conduct of a survey of knowledge of accounting and other related areas, required for the preparation of a report that meets the legal, procedural and operational process of the court qualified and helpful to the process court. For this, a survey was developed based on literature review and collection of proceedings of the 1st Civil Jurisdiction for Public Finance in the district of Santa Maria - RS. At the end of the study was to verify that only one of the reports meet all requirements both technical and practical document that needed to adequately fulfill its legal purpose, which is to provide technical guidance for the decision of the magistrate and practice, be a source of theoretical knowledge to construction of new perspectives for future trials and judicial proceedings.