{"id":104,"date":"2025-11-11T10:38:51","date_gmt":"2025-11-11T13:38:51","guid":{"rendered":"https:\/\/demo.bravisthemes.com\/lawgne\/?p=104"},"modified":"2025-12-11T03:01:00","modified_gmt":"2025-12-11T06:01:00","slug":"pericia-contabil-a-ciencia-que-sustenta-decisoes-empresariais-e-judiciais","status":"publish","type":"post","link":"https:\/\/valejudicial.com.br\/en\/pericia-contabil-a-ciencia-que-sustenta-decisoes-empresariais-e-judiciais\/","title":{"rendered":"Per\u00edcia Cont\u00e1bil: A Ci\u00eancia que Sustenta Decis\u00f5es Empresariais e Judiciais"},"content":{"rendered":"
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Per\u00edcia Cont\u00e1bil: A Ci\u00eancia Que Sustenta Decis\u00f5es Empresariais e Judiciais<\/h2>\n\n

A per\u00edcia cont\u00e1bil<\/strong> ocupa posi\u00e7\u00e3o estrat\u00e9gica no ambiente corporativo e judici\u00e1rio. Ela fornece base t\u00e9cnica para decis\u00f5es que envolvem valores, responsabilidades, danos, apura\u00e7\u00f5es e reorganiza\u00e7\u00f5es empresariais.<\/p>\n\n

Segundo o CFC:<\/p>\n\n

\u201cA per\u00edcia cont\u00e1bil \u00e9 o conjunto de procedimentos t\u00e9cnico-cient\u00edficos destinados a apresentar a verdade dos fatos mediante laudo.\u201d \u2014 NBC TP 01<\/blockquote>\n\n

Onde a Per\u00edcia Cont\u00e1bil \u00c9 Aplicada?<\/h3>\n\n
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  • Apura\u00e7\u00e3o de haveres societ\u00e1rios;<\/li>\n
  • Identifica\u00e7\u00e3o de desvios e fraudes;<\/li>\n
  • Avalia\u00e7\u00e3o de preju\u00edzos;<\/li>\n
  • C\u00e1lculos trabalhistas e previdenci\u00e1rios;<\/li>\n
  • Revis\u00f5es de contratos;<\/li>\n
  • Reestrutura\u00e7\u00e3o e recupera\u00e7\u00e3o de empresas;<\/li>\n
  • Per\u00edcias em fal\u00eancias e recupera\u00e7\u00e3o judicial.<\/li>\n<\/ul>\n\n

    Metodologia e Evid\u00eancias: A Base da Qualidade Pericial<\/h3>\n\n

    O trabalho pericial envolve:<\/p>\n\n

      \n
    • Coleta e valida\u00e7\u00e3o documental;<\/li>\n
    • An\u00e1lise das demonstra\u00e7\u00f5es cont\u00e1beis;<\/li>\n
    • Rastreabilidade banc\u00e1ria;<\/li>\n
    • An\u00e1lise de sistemas integrados (ERP);<\/li>\n
    • Integra\u00e7\u00e3o e cruzamento de dados fiscais e cont\u00e1beis (SPED, ECD, ECF).<\/li>\n<\/ul>\n\n

      Ferramentas modernas incluem:<\/p>\n\n

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      • BI e an\u00e1lise de dados;<\/li>\n
      • Automa\u00e7\u00e3o documental;<\/li>\n
      • Softwares de auditoria digital.<\/li>\n<\/ul>\n\n

        Per\u00edcia Cont\u00e1bil na Recupera\u00e7\u00e3o Judicial<\/h3>\n\n

        A per\u00edcia \u00e9 essencial para:<\/p>\n\n

          \n
        • Analisar a viabilidade econ\u00f4mica;<\/li>\n
        • Confirmar dados do plano;<\/li>\n
        • Examinar passivos;<\/li>\n
        • Verificar solv\u00eancia e capacidade de pagamento;<\/li>\n
        • Apoiar magistrados com an\u00e1lises t\u00e9cnicas robustas.<\/li>\n<\/ul>\n\n

          Conclus\u00e3o<\/h3>\n\n

          A per\u00edcia cont\u00e1bil transforma dados em verdade t\u00e9cnica. Ela orienta decis\u00f5es que impactam empresas, indiv\u00edduos e toda a cadeia econ\u00f4mica.<\/p>\n\n

          Tags:<\/strong> per\u00edcia cont\u00e1bil, auditoria, recupera\u00e7\u00e3o judicial, laudo pericial<\/p>\n\n

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          On the other hand, we denounce with righteous indignation and dislike men who are so beguiled and demoralized by the charms<\/p>","protected":false},"author":1,"featured_media":9033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[96,131,132,135,133,134,120,128,136,118],"class_list":["post-104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-auditoria","tag-contabil","tag-contabilidade","tag-financeira-laudo","tag-forense","tag-gestao","tag-judicial","tag-pericia","tag-tecnico","tag-vale","kng-has-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/posts\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/comments?post=104"}],"version-history":[{"count":4,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/posts\/104\/revisions"}],"predecessor-version":[{"id":9020,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/posts\/104\/revisions\/9020"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/media\/9033"}],"wp:attachment":[{"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/media?parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/categories?post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valejudicial.com.br\/en\/wp-json\/wp\/v2\/tags?post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}