Pericia contable y la tabla Price: estudio bibliográfico sobre los aspectos utilizados por el experto asistente en la defensa de acciones de revisión contra instituciones financieras

Abstract

Accounting expertise has become an indispensable tool in helping decision-making bodies, whether judicial or extrajudicial. There are three types of expertise: Judicial Expertise; Extrajudicial Expertise and Arbitration Expertise. The expert report is capable of elaborating elements that can be used before the justice, proving the veracity of the facts, and if they really occurred or not, also verifying if there was any irregularity according to the current law. The accountant expert is responsible for issuing the expert report, the assistant expert is in charge of one of the parties to monitor the conduct of the investigation, showing elements that favor the party that hired him. The Price table is one of the most used methods today in any type of financing, and like any other amortization system has its advantages and disadvantages as we will see in the article, and finally, the revision actions that always seek perfection in the effective way. a financing contract. Therefore, based on the proposed theme, this research has as main objective to demonstrate the main characteristics of the accounting expertise and price table, and the importance of the assistant expert in the processes of contractual review and revision actions in defense of financial institutions.