Essay on the Contribution of Judicial Accounting Expertise to the Theory of the Fundamental Law Suit Efficiency in Brazil

Abstract

Brazil is the country with the highest number of lawsuits per capita, a fact that demonstrates the complexity and size of the challenge that is to set up and maintain an efficient, fair and fast judicial system to meet the demand (CNJ, 2011). The general objective of the research is to demonstrate the Contribution of Judicial Accounting Expertise to the Theory of the Fundamental Law Suit Efficiency. The research methodology is a literature review to know the state of the art of the subject following by a critical analysis on the Contribution of Judicial Accounting Expertise to the Theory of the Fundamental Law Suit Efficiency. Accounting expert reports must contain consistent conclusions, based on documentary evidence. The accounting professional must be able to justify any conclusions presented throughout of the report. Addionaly, the accounting expert reports must be written in a clear, objective, and accessible way, in order to avoid mistatements regarding the possible statements presented in the report. The expert accountant’s work being prepared with quality will contribute to the theory of the fundamental law suit efficiency as it will avoid questioning by the parties and possible elaboration of complementary reports.