El peritaje contable judicial como instrumento de prueba y su aplicación en la administración de justicia en la provincia del Guayas.

Abstract

The present research project, called "The judicial accounting expertise as an instrument of evidence and its application in the Administration of Justice in the Province of Guayas", sets out from a theoretical perspective, the duties of a public accountant regarding the accounting and financial management of organizations, and his work as an expert; in turn, the responsibility for giving opinions in accounting disputes of a technical nature; from the procedural point of view as a technical witness, due to the fact that he perceives economic facts in a special way, and gives opinions supported by evidence that assists the judge to make his decision following upon prior contradiction and evaluation. Under this premise, research inquired about the criteria that influence at that moment when the expert opinion before a judge or tribunal is submitted. Thus the use of the qualitative, descriptive, exploratory and documentary method is proposed .The results were obtained from the literature, rules and the analysis and synthesis of information reviewed. The findings show that expert opinion constitutes an essential instrument to settle technical accounting disputes thus demanding intense preparation, with wide and sufficient evidence containing the minimum requirements for existence, validity and effectiveness, aspects which from an evidentiary point of view, will strengthen the solidity of knowledge thereof.