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

Abstract

The Article XXIII 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 possible the needy have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, transferring the burden of work for 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. This way, this article discusses the accounting expertise free of charge from the perception of expert accountants. Were applied questionnaires in August and September 2008, and obtained 131 responses and 2859 data. From this research, was observed that the majority of respondents when solicited to work with the possibility of non-payment attends the demand and believes that will contribute to society and assist the magistrate.

Keywords: Forensic Accounting, Forensic Accountant's Honorarium, Free Expertise.