Perception of Forensic Accountants About Elaboration of Free Judicial Expertise in Brazil  

作　　者：Anna Paula Leal de Sousa Idalberto Jos6 das Neves Jfinior Helder Bueno Leal 

机构地区：[1]Catholic University of Brasilia, Brasilia, Brazil

出　　处：《Journal of Modern Accounting and Auditing》2012年第8期1126-1139,共14页现代会计与审计（英文版）

摘　　要：The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.

关 键 词：forensic accounting forensic accountant＇s honorarium free expertise 

分 类 号：F233[经济管理—会计学] D919.3[经济管理—国民经济]