Resumo:
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.
