PERÍCIA CONTÁBIL COMO INSTRUMENTO PROBATÓRIO NOS LITÍGIOS ECONÔMICOS

Abstract

Forensic accounting plays a crucial role in legal proceedings, serving to clarify complex financial issues and accurately reflect the economic realities of organizations. Its application is vital in legal contexts, as it validates financial events and decisions in court. In particular, accounting, when subjected to forensic examination, reveals critical insights into an organization's financial health and operations, providing a transparent view of its economic position and enabling a clearer understanding of its financial transactions and challenges.  This study aims to explore the formalities of accounting practices and their legal significance, as well as to assess the probative value of accounting records in economic litigation. It investigates the interpretation of accounting rules and procedures within a legal framework, examining how these records influence the resolution of financial disputes. The research highlights the importance of accuracy and compliance in accounting practices, underlining their impact on legal disputes. This involves analyzing several case studies and legal precedents in which accounting records played a crucial role in court decisions. The research underlines the significant influence of accounting expertise on judicial decisions, especially in clarifying complex economic issues. It was observed that forensic analysis carried out by qualified accountants reinforces the authenticity of financial records, increasing their credibility in judicial contexts. The study also sheds light on the role of accounting in revealing complex financial transactions and how these insights can influence judicial opinions and verdicts. It demonstrates how meticulous accounting can uncover hidden financial details, thus playing a decisive role in legal disputes. The study concludes that accounting records have substantial probative value when analyzed under rigorous scientific procedures. This significantly impacts the outcome of financial litigation by providing a robust base of factually documented financial data. Forensic accounting emerges as an efficient tool for substantiating arguments in economic and financial conflicts, proving to be an essential resource for validating legal theses in financial disputes. The research advocates the integration of forensic accounting into legal processes, emphasizing its role in promoting clarity and supporting justice in economic disputes.