Accounting Expert Report: characteristics and information of a technical document

Abstract

ABSTRACT

The objective of this work is to show which steps need to be followed to prepare an expert report and which characteristics make it a quality document. Due to hundreds of processes that are being processed in the court, the expertise is a way that the magistrate has in hand to understand about a certain matter that needs to be judged. Whenever the cause of the judgment is related to accounting, the judge appoints an expert accountant specialized in the matter and will give a deadline for the presentation of the report. The report presented by the professional contains various information and evidence regarding the dispute. For the elaboration of this work, the means of research was the bibliographical in order to present a clear and precise content regarding the expert report. Through the research, it was possible to present the steps regarding the expert report, structure, by whom it is made and what is its importance. There is a complex process for preparing the report and it can only be done by registered professionals appointed by a judge. Every report made by the professional who works in accounting must be done following the laws and respecting the limits, as this is a document of great importance, and a judge will be guided by this report in deciding a case.

KEYWORDS: Report. Professional. Laws.