Perícia contábil judicial : aplicada na apuração de haveres

Abstract

The purpose of this article is to demonstrate the Judicial Accounting Expertise applied in the Investigation of assets as a technical-scientific instrument in the elaboration of evidence, verifications of the veracity of the facts aimed at resolving disputes arising from the dissolution of the company, the exclusion of partners, the death of partners , the bankruptcy or expropriation of the company, arising the need to make an assessment of the net worth of the organization and assess the amount that belongs to each of the partners or their heirs. Such mechanisms used in judicial accounting expertise are called asset verification, where they seek to resolve conflicts fairly. Thus, if necessary, the assistance of a specialized expert is required for justice, thus appearing to the figure of the Accountant Expert.