Perícia contábil: A percepção dos magistrados de primeira instância na comarca de Gurupi-TO, no que tange a relevância das perícias técnicas realizadas por peritos contadores nas demandas judiciais

Abstract

Accounting Expertise has stood out in the current economic-financial scenario, as it has a procedure that exercises examination, inspection and evaluation, using calculations, mostly, performed by professionals in the area of ​​Accounting Sciences. The main objective of this study is to demonstrate the perception of first instance magistrates in the district of Gurupi-TO, with regard to the relevance of technical expertise carried out by expert accountants in judicial demands. As for the methodology, this study is characterized as a qualitative research, this type of research has an exploratory character, the research being divided into four stages: in the initial phase, with the formation of the theoretical framework, for the theoretical basis for the research , second stage, elaboration of the research instrument, third stage carried out the field research, with data collection, in the fourth phase the data analysis occurred, with results and speeches. The results of this research affirm the importance of a professional, such as the Expert Accountant, with aptitude, dexterity and peculiar knowledge who can elucidate issues in a process that requires experts, for the outcome of judicial issues.

Keywords: Accounting, Accounting Expertise, Magistrates