Procedimentos periciais em processos cíveis de operações de cheque especial na região de Bauru-SP

Abstract

The court appointed expertise in the judicial exerts an important social function, to assist the court with explanations of technical and / or scientific, helping make decisions in the course of civil proceedings. This requires that the work of the expert, the expert report materialized accounting, is quality. The number of lawsuits related to financial institutions leads the top of the list of the Courts of Justice, which provided the opportunity to investigate the performance of professional experts in this environment. The eim of this study was to investigate the procedures used by experts appointed by the judges in the region of Bauru-SP in civil operations with overdraft. The research is descriptive, qualitative and documentary analysis. The raised the necessary procedures to work in the literature and expert in the rules of the CFC - Federal Accounting Council. In the sequel, began the field research, in an exploratory way, through the analysis documents obtained from six cases to civil courts in the region of Bauru-SP, in which we investigated the performanced of experts and sentences handed down by judges. The assessment was made by triangulation of existing procedures in the literature and in the CFC rules with the reports of the experts, accountants, administrators and economists, with the sentences handed down by judges. The model developed allowed gouge the quality of expert advice through compliance procedures and expert Degree Award of Use - GUL - by judges, with the use of keywords. The results showed that the accounting expertise is required in civil operations with overdraft and also the studies analyzed are good quality. It was found that increasing the quality and/or compliance with existing procedures in the literature and in the CFC rules are reflected in the GUL, causing its increase. The research revealed that the higher the quality of forensic work, the greater its use in their sentencing judges