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Previous issue date: 2017-09-05 / In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure Law ??? CPC/15, to give reason to whomever has it. The forensic accounting report, as an evidence admitted in Court, seeks to shed light on the truth, when proof requires technical-scientific knowledge. In this context, the aim of this study was to ascertain the contribution of such a report to the judges of the Central Civil Court in S??o Paulo city, to support their convictions when passing a sentence. The research is descriptive and qualitative, and it was carried out through documentation survey, content analysis of judge preliminary decisions, forensic accounting reports and sentences of twelve lawsuits in the civil law area. The findings of the forensic accounting report, additional explanation forensic accounting report and additional forensic accounting report are based on the contribution to the motivations of the judges, as to the reasons for their conviction, when passing their sentences. The guidelines of the accounting literature were applied to forensic accounting expertise, CFC standards, and art. 473 of CPC / 15 law with the forensic accounting reports. The quality score of these reports was checked; as well as their use in convincing judges, using keywords relevant to the forensic accounting expertise. The quality score and the degree of reports use are in line with the rates presented in the literature, supporting the fact that reports need improvements, as well as emphasis on continuing professional education programs for forensic accountants; and the interaction between the Regional Accounting Councils (CRC) and the State Schools of the Judiciary. It was found that quality reports contribute with the formation of the judges' convictions and decisions. / O cidad??o, na salvaguarda dos seus interesses, requer a interven????o do Estado, com a aplica????o da lei na composi????o das controv??rsias. A justi??a utiliza o C??digo de Processo Civil, para dar a raz??o a quem efetivamente a tem. O laudo cont??bil como prova admitida em ju??zo busca dar luz ?? verdade, quando a prova requer conhecimento t??cnico-cient??fico. Nesse cen??rio, o objetivo deste estudo ?? conhecer a contribui????o do laudo para os ju??zes do Foro Central C??vel da Capital Paulista, no processo de fundamenta????o de suas convic????es ao proferirem as senten??as. A pesquisa ?? descritiva e qualitativa, e efetivou-se a partir do levantamento documental, pela an??lise de conte??do das decis??es de saneamento, laudos cont??beis e senten??as de 12 processos da ??rea do direito civil de diferentes varas e peritos. Buscou-se nos achados reportados no laudo cont??bil, laudo de esclarecimentos e laudo complementar a contribui????o para as fundamenta????es dos ju??zes, quanto ??s raz??es do seu convencimento, ao proferirem suas senten??as. Foram trianguladas as diretrizes da literatura aplicada ?? per??cia cont??bil, normas do CFC, e o art. 473 do CPC/15, com os laudos cont??beis. Aferiu-se o n??vel de qualidade dos laudos e o seu grau de utiliza????o na forma????o de convencimento dos ju??zes, com o uso de palavras-chave pertinentes ?? per??cia. A nota de qualidade e o grau de utiliza????o dos laudos obtidos est??o em linha com os ??ndices apresentados na literatura, corroborando que melhorias s??o necess??rias nos laudos, al??m de maior ??nfase nos programas de educa????o profissional continuada para os peritos cont??beis. Ainda, a intera????o entre os Conselhos Regionais de Contabilidade e as Escolas Estaduais da Magistratura. Encontrou-se que laudos realizados com qualidade contribuem para a forma????o das convic????es e decis??es dos ju??zes.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/775 |
| Date | 05 September 2017 |
| Creators | SILVA, Antonio Carlos Ferreira da |
| Contributors | PELEIAS, Ivam Ricardo |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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