Perícia contábil: a apuração dos lucros cessantes na quebra de contrato de serviços: um estudo de caso

Abstract

From the existing demand in the legal scenario in our country, it is necessary that trained professionals are present in this context, thus helping the sentences issued by Magistrates. One such professional is the expert-accountant. This work has for objective to evaluate possible errors of general results committed skin expert-counter in the elaboration of the expert valuation in the realization of the accounting expertise in a judicial proceeding concerning a case of profits. In order to know about it, the general aspects of forensic accounting were demonstrated with its guidelines, standards, aspects evolving the expert work from the beginning to its final evidenced product through the expert report, as well as the loss of profits and its concepts. It is shown a case study of a procedure before the 7th Civil Court of Campo Grande - MS where the requesting party requests allusive compensation to lost profits. Thereby it was discussed and analyzed the criteria used by the Institute of Scientific Skills (IPC). As a result it was possible to identify a number of errors in the report issued by the IPC identifying that calculations did not coincide with current legislation the time, among others, thus presenting a percentage of the largest and misuse of the desired indemnity amount.