A influência do laudo pericial contábil e da prova técnica simplificada nas sentenças judiciais cíveis proferidas por juízes federais de Salvador – Bahia

Abstract

The accounting expertise is a means of judicial evidence developed by the accounting professional when he acts as an expert of the court and lends itself to assist the magistrate in making a decision on the disputed facts in the specific case. Although the Civil Procedure Code of 2015, in force since 2016, brought important innovations in the field of expertise, such as the possibility of replacing conventional expertise with Simplified Technical Evidence when the point at issue is less complex, and the Brazilian Norm of Accounting - NBC TP 01 (R1) discuss the relevance of the accountant's role as an expert, little is known about the characteristics contained in the expert (accounting) reports capable of generating the judge's conviction about the probing fact. This course conclusion work sought answers to this problem through an empirical, exploratory and descriptive study on the influence of the accounting expert report and the simplified technical evidence as means of proof. Through the study carried out analyzing the content of the accounting expert reports and the judicial sentences handed down by federal judges of the judicial section of Bahia, it was possible to perceive that the presence of some qualitative elements adds the highlight of the feat, because they allow the access of the magistrates to accounting knowledge, they expand their understanding of the fact proving and contribute to the conviction and approximation of the truth of the facts.