The expert evidence has a technical nature in the legal system, and contributes, with other evidences, such as the testimonial and the documentary, to clarifying the truth of a given litigation.
When the judge, in the judicial sphere, or the interested parts in the extrajudicial field, need accounting elements to clarify certain questions, the need arises for the expert evidence.
The accounting expertise is a relevant service to society provided by the expert, to assist the Judge in the task of revealing the factual truth in the judicial sphere.
Ø Laborers.
Ø Accounting.
Ø Assistance to the parts.