A perícia técnica contábil como ferramenta de auxílio na solução de litígios judiciais
Tipo
TCC
Data de publicação
2022-11-30
Periódico
Citações (Scopus)
Autores
Morais, Julio Garcia
Fontanielo, Priscila Aparecida do N.
Fontanielo, Priscila Aparecida do N.
Orientador
Rodrigues, Alexandre
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
A perícia contábil é um instrumento de extrema importância para a solução de litígios sejam eles judicializados ou não. A principal problemática que encontramos refere-se à análise sobre a qualidade, relevância e efetividade dos laudos periciais contábeis, bem como a qualidade e confiabilidade da documentação utilizada em sua elaboração. Nesse contexto, é de suma importância a análise da efetividade dessa ferramenta para auxílio ao poder judiciário. Para tal foram estudados casos concretos em que foram realizadas perícias judiciais em confronto com as decisões proferidas nesses processos para verificação se tais decisões se basearam nas conclusões periciais, as utilizar apenas como referência de valor ou mesmo se as desconsideraram, apontando um indicativo da efetividade das perícias enquanto auxílio ao Judiciário na tomada de decisões. Diante dessa análise realizada concluímos que a perícia contábil é uma ferramenta de suporte amplamente utilizada e aceita pelo judiciário como fundamento de suas decisões, sendo sim passível de melhorias por parte dos peritos, sobretudo no prazo de apresentação dos trabalhos, a correta análise dos documentos e integralidade dos processos para evitar desvios de objeto ou omissão, bem como a limitação dos trabalhos aos aspectos intrinsecamente técnicos contábeis, sem adentrar às opiniões pessoais dos peritos sobre o mérito jurídico das demandas. Ainda foram identificadas como necessárias as recomendações de atuação dos profissionais, preferencialmente por seus órgãos de classe, para garantir o cumprimento das normas técnicas pelo Judiciário com a nomeação apenas de contadores para a realização de perícias contábeis, bem como de aprofundamento da análise e prosseguimento do presente trabalho com estudos adicionais das decisões de segundo grau de jurisdição.
Forensic accounting is an extremely important instrument for the solution of disputes whether they are judicialized or not. The main problem we found refers to the analysis of the quality, relevance and effectiveness of accounting expert reports, as well as the quality and reliability of the documentation used in their preparation. In this context, it is extremely important to analyze the effectiveness of this tool to assist the judiciary. To this end, concrete cases were studied in which judicial expertise was carried out in comparison with the decisions handed down in these processes to verify whether such decisions were based on expert conclusions, used them only as a value reference or even whether they were disregarded, pointing to an indication of the effectiveness of the expertise as an aid to the Judiciary in decision-making. In light of this analysis, we conclude that forensic accounting is a widely used and accepted support tool by the judiciary as the basis for its decisions, and is indeed subject to improvement by the experts, especially in the deadline for submitting the work, the correct analysis of the documents and integrality of the processes to avoid deviations of object or omission, as well as the limitation of the works to the intrinsically technical aspects of accounting, without entering into the personal opinions of the experts on the legal merits of the demands. Recommendations for the performance of professionals were also identified as necessary, preferably by their professional bodies, to ensure compliance with technical standards by the Judiciary, with the appointment of only accountants to carry out accounting inspections, as well as deepening the analysis and continuation of the present work with additional studies of the decisions of second level of jurisdiction.
Forensic accounting is an extremely important instrument for the solution of disputes whether they are judicialized or not. The main problem we found refers to the analysis of the quality, relevance and effectiveness of accounting expert reports, as well as the quality and reliability of the documentation used in their preparation. In this context, it is extremely important to analyze the effectiveness of this tool to assist the judiciary. To this end, concrete cases were studied in which judicial expertise was carried out in comparison with the decisions handed down in these processes to verify whether such decisions were based on expert conclusions, used them only as a value reference or even whether they were disregarded, pointing to an indication of the effectiveness of the expertise as an aid to the Judiciary in decision-making. In light of this analysis, we conclude that forensic accounting is a widely used and accepted support tool by the judiciary as the basis for its decisions, and is indeed subject to improvement by the experts, especially in the deadline for submitting the work, the correct analysis of the documents and integrality of the processes to avoid deviations of object or omission, as well as the limitation of the works to the intrinsically technical aspects of accounting, without entering into the personal opinions of the experts on the legal merits of the demands. Recommendations for the performance of professionals were also identified as necessary, preferably by their professional bodies, to ensure compliance with technical standards by the Judiciary, with the appointment of only accountants to carry out accounting inspections, as well as deepening the analysis and continuation of the present work with additional studies of the decisions of second level of jurisdiction.
Descrição
Palavras-chave
perícia , judiciário , contábil , expertise , judiciary , accounting