EXPERT ACCOUNTING REPORT IN DECISION MAKING IN LABOR LAWSUITS

The aim of this study was to analyze the fundamental aspects of an expert accounting report that can influence the decision making of judges in labor cases. These aspects were identified in existing doctrine and in the standards issued by the CFC - Federal Accounting Council on Accounting Expertise. To carry out this research, we used the deductive method and thematic analysis through bibliographical research in various sources, together with analysis of labor accounting reports, only as a model for identifying the main items mentioned as essential to good preparation. The results showed that there are fundamental aspects that can really influence judges' decisions.

Autorentext

The author has a degree in Accounting from the Federal University of Pernambuco and is currently a partner in the firm MORAES E DUTRA CONTADORES E ASSOCIADOS LTDA.