Perícia contábil: legislação e normas brasileiras aplicadas e a sua correta utilização nos laudos periciais
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 experti...
| Autor principal: | Duarte, Ana Carolina Zancanaro Pelegrini |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14240 |
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| Resumo: |
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 . |
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