Visão do judiciário da comarca de Pão de Açúcar/AL acerca da importância do perito contábil na região do sertão alagoano

Abstract

The Forensic Accounting in the judicial context is due to give evidence relating to legal issues that are controversy between the parties involved in the litigation. The accounting expert is the professional responsible to investigate, analyze, examine and reap the part examined information and transmit them to the courts in an objective and impartial manner in order to obtain evidence or opinion on the deal and collaborate in making decision of the magistrate. In this sense, the objective of this study was to demonstrate the Judiciary vision of the District of Pão de Açúcar / AL, about the importance of the Accounting Expert in Alagoas backlands region and address on the relevance of counters training in the region. Therefore, methodologically, we opted for the case study on the use of Forensic Accounting in that District. In addition to carrying out bibliographic research, the procedures adopted for the field research was a quantitative survey of registered accountants experts in Pão de Açúcar County; conducting semi structured interviews with open and closed questions with the magistrate of the district; as well as informal conversations with the clerk and three servers that work in Pão de Açúcar County / AL. It was found that the Pão de Açúcar district has no record of registered accountants to perform the expert function and the online database of the Audit Office of Alagoas currently offers the registration of only two financial experts. It was found that for the perception of the acting magistrate of the studied district, the expert accountant becomes an indispensable professional in the legal environment, contributing positively to the resolutions of accounting calculations, where the magistrate's understanding is limited to legal issues. Thus, it is concluded that the academic training of new accounting professionals is necessary, so that they may offer the forensic accounting services, meeting the demand of Alagoas society.