Perícia contábil: ética e compliance
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Data
2023-12
Autores
Almeida, Mateus de Oliveira [UNIFESP]
Orientadores
Henrique, Marcelo Rabelo [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
Título de Volume
Resumo
A origem do termo perito vem do latim peritus e significa aquele que entende, conhece profundamente, que sabe por experiência; em inglês, derivou para expert, aquele que conhece e entende determinados fatos, ou pela sua técnica ou ciência, normalmente, interpreta o significado de tais fatos. O perito é a pessoa, que nomeado pelo juiz ou escolhido pelas partes, em um litígio vai participar ou realizar uma perícia considerando a utilidade de seus conhecimentos específicos sobre matéria da qual versa o juiz. O perito contábil existe em função das necessidades de apreciação de uma técnica que escape ao conhecimento dos juízes, autoridades que o nomeiam, considerando-o um assessor, pois esclarece o que o juiz percebe, mas não compreende em toda a extensão. Após a nomeação do perito, podem as partes indicar assistentes técnicos os quais devem ser profissionais de sua confiança. Existem inúmeros casos de litígios com caráter financeiro no Brasil, por consequente é essencial que haja um meio de prova que possa esclarecer e apurar os fatos, trabalho este efetuado pela área de perícia contábil; para atuar como perito contador é necessário estar regularmente registrado no Conselho Regional de Contabilidade (CRC), para exercer a função é fundamental que o profissional esteja alinhado com as diretrizes das Normas Brasileiras de Contabilidade. Com o estudo de caso consegue-se verificar que o perito não realizou as juntas da documentação para elaborar o seu laudo técnico, com isso trazendo diversas divergências do parecer frente ao assistente técnico e acabando por formular um laudo inconclusivo.
The origin of the term expert comes from the Latin peritus and means one who understands, knows deeply, who knows by experience; in English, derived for expert, one who knows and understands certain facts, or by his technique or science, normally, interprets the meaning of such facts. The expert is the person, appointed by the judge or chosen by the parties, in a dispute who will participate or carry out an expertise considering the usefulness of their specific knowledge on the matter the judge deals with. The accounting expert exists due to the need to assess a technique that escapes the knowledge of judges, authorities who appoint him, considering him an advisor, as he clarifies what the judge perceives, but does not fully understand. After appointing the expert, the parties may appoint technical assistants who must be professionals they trust. There are numerous cases of litigation with a financial nature in Brazil, therefore it is essential that there is a means of evidence that can clarify and verify the facts, work carried out by the area of accounting expertise; to act as an expert accountant it is necessary to be regularly registered with the Regional Accounting Council (CRC), to perform the function it is essential that the professional is aligned with the guidelines of the Brazilian Accounting Standards. With the case study, it is possible to verify that the expert did not carry out the documentation joints to prepare his technical report, thus bringing several divergences of opinion in front of the technical assistant and ending up formulating an inconclusive report.
The origin of the term expert comes from the Latin peritus and means one who understands, knows deeply, who knows by experience; in English, derived for expert, one who knows and understands certain facts, or by his technique or science, normally, interprets the meaning of such facts. The expert is the person, appointed by the judge or chosen by the parties, in a dispute who will participate or carry out an expertise considering the usefulness of their specific knowledge on the matter the judge deals with. The accounting expert exists due to the need to assess a technique that escapes the knowledge of judges, authorities who appoint him, considering him an advisor, as he clarifies what the judge perceives, but does not fully understand. After appointing the expert, the parties may appoint technical assistants who must be professionals they trust. There are numerous cases of litigation with a financial nature in Brazil, therefore it is essential that there is a means of evidence that can clarify and verify the facts, work carried out by the area of accounting expertise; to act as an expert accountant it is necessary to be regularly registered with the Regional Accounting Council (CRC), to perform the function it is essential that the professional is aligned with the guidelines of the Brazilian Accounting Standards. With the case study, it is possible to verify that the expert did not carry out the documentation joints to prepare his technical report, thus bringing several divergences of opinion in front of the technical assistant and ending up formulating an inconclusive report.