bachelorThesis
Perícia contábil: legislação e normas brasileiras aplicadas e a sua correta utilização nos laudos periciais
Fecha
2014-01-29Registro en:
DUARTE, Ana Carolina Zancanaro Pelegrini. Perícia contábil: legislação e normas brasileiras aplicadas e a sua correta utilização nos laudos periciais. 2013. 72 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2013.
Autor
Duarte, Ana Carolina Zancanaro Pelegrini
Resumen
The relevance of this study shows a view of the large number of processes that deal
with the assets of individuals and entities, making it essential to optimize the papers
to be presented by forensic accountants. This paper discusses the application of
rules and laws related to accounting expertise in lawsuits pending in the 2nd Civil
Court of Pato Branco. For the calculation of the data raised the questionnaires
mentioned in court proceedings in order to assess the quality of these values. It was
found that there are numerous flaws in the reports presented, with failure to meet the
deadlines the largest. However, though there are serious flaws, 62% (sixty-two
percent) of reports are considered suitable for the research, and the processes that
are already in sentencing phase, there was approval of all expert reports, in the
words, the expert report served as the basis for judicial decision 100% (one hundred
percent) of the cases .