The Importance of the Questions in the Expert Accounting Activity in Brazil

Abstract

The expert-accountant has been increasingly requested in legal issues, assisting the judges in their sentences. In this scenario, the objective of this article is to show the importance of the questions in forensic accounting activity is legal, social and moral, so that will collaborate with the society and/or to keep your professional class. Before doing any work, the expert-accountant should analyze the process and the conditions required in the dispute between the parties, for any technical failure or of conduct that will commit will result in penalties in the civil, criminal and professional areas. In virtue of this relevance is that the experts shall comply with the limits of your responsibility, in order to avoid errors in its accounting expert reports and don't overextend your field. The questions are questions that aim to clarify the existing doubts about a particular subject, object of the skill. These questions will be answered in the expert report accounting, which is a piece of sole responsibility of the expert witness and must comply with legal provisions, and with the specific legislation. In addition, the questions can be classified in: naughty, pertinent, and additional clarification, and may in some cases occur in the absence of questions. The preparation of items is performed by the judge and the lawyers of the parties involved in the process, following a logical sequence, so don't run away from the field in question, coming thus in an expected completion. On judicial expertise there are two types of experts, the expert witness who is chosen by the judge and the Expert Assistant who is chosen by the parties to assist his lawyers.