PERÍCIA CONTÁBIL E SEUS PROCEDIMENTOS

Abstract

The purpose of this article is to present information about accounting expertise. Accounting expertise is a very important tool for demonstrating, verifying, proving situations and arriving at true results in order to assist the judge in his decision. The various types of expertise were studied and the relevant aspects of each one. It was also seen the importance of planning the expertise and other key steps for its accomplishment, as well as some factors that the expert should be aware of, as they may prevent him from performing the expertise. For these studies, bibliographic searches were performed on the concept of expertise, its norms, modalities, report and on the expert; so that we, accounting students, can know this area and even in the future, follow this career