Characteristics of accountant expert from Pernambuco

Abstract

Accounting expertise is a branch of accounting that aims to draw up an expert evidence or expert report. A way of proving through facts litigated the veracity of the information presented by the parties involved in a lawsuit. Thus, the problem is to investigate what are the particularities of the profession of accountant experts and the general objective is to characterize the profile of accountant experts in the judicial spheres of the State of Pernambuco. Data collection was performed through the mixed questionnaire, limited to apply the questionnaire only to experts in the National Register of Accountants (CNPC), until December 31, 2017. The questionnaires were sent by email , for 100% of the registered experts and 25 answers were obtained, representing 18.65% of the universe. Data analysis is classified as quantitative and the method used was Survey. The activity with the highest demand is the labor area, however it is the civil area that provides the highest compensation. Obtaining the necessary documents to perform the expertise is the main difficulty cited by the experts. It was found that the main difficulties encountered by experts in entering the labor market are obtaining the necessary documents to carry out the process, low remuneration, time to perform the expertise, appointment by judges and support from the parties involved. In addition, they are satisfied with the profession and attend continuing education courses twice every six months.