El dictamen pericial contable, medio de pruebay criterios de valoración.
This article 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 poi...
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| Language: | Spanish |
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5474258 |
| Source: | Diálogos de saberes: investigaciones y ciencias sociales, ISSN 0124-0021, Nº. 42, 2015, pags. 91-102 |
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Diálogos de saberes: investigaciones y ciencias sociales, ISSN 0124-0021, Nº. 42, 2015, pags. 91-102
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Spanish
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Contador público
prueba pericial perito contable medio probatorio Public Accountant expert evidence chartered accountant of evidentiary method |
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Contador público
prueba pericial perito contable medio probatorio Public Accountant expert evidence chartered accountant of evidentiary method Caro Espitia, Néstor Raúl Hernandez, Ludivia Gallego Cossio, Laura Constanza Flórez Guzmán, Mario Heimer El dictamen pericial contable, medio de pruebay criterios de valoración. |
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This article 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 mínimum requirements for existence, validity and effectiveness, aspects which from an evidentiary point of view, will strengthen the solidity of knowledge thereof.
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| format |
Article
|
| author |
Caro Espitia, Néstor Raúl
Hernandez, Ludivia Gallego Cossio, Laura Constanza Flórez Guzmán, Mario Heimer |
| author_facet |
Caro Espitia, Néstor Raúl
Hernandez, Ludivia Gallego Cossio, Laura Constanza Flórez Guzmán, Mario Heimer |
| author_sort |
Caro Espitia, Néstor Raúl
|
| title |
El dictamen pericial contable, medio de pruebay criterios de valoración.
|
| title_short |
El dictamen pericial contable, medio de pruebay criterios de valoración.
|
| title_full |
El dictamen pericial contable, medio de pruebay criterios de valoración.
|
| title_fullStr |
El dictamen pericial contable, medio de pruebay criterios de valoración.
|
| title_full_unstemmed |
El dictamen pericial contable, medio de pruebay criterios de valoración.
|
| title_sort |
el dictamen pericial contable, medio de pruebay criterios de valoración.
|
| publishDate |
2015
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5474258
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| _version_ |
1709743619566469120
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| spelling |
dialnet-ar-18-ART00009604512021-07-06El dictamen pericial contable, medio de pruebay criterios de valoración.Caro Espitia, Néstor RaúlHernandez, LudiviaGallego Cossio, Laura ConstanzaFlórez Guzmán, Mario HeimerContador públicoprueba pericialperito contablemedio probatorioPublic Accountantexpert evidencechartered accountantof evidentiary methodThis article 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 mínimum requirements for existence, validity and effectiveness, aspects which from an evidentiary point of view, will strengthen the solidity of knowledge thereof.El presente artículo establece desde una perspectiva teórica, los deberes del contador público en cuanto al manejo contable y financiero de las organizaciones, y en su labor como perito; a su vez, la responsabilidad de emitir conceptos en las controversias técnico-contables; desde el punto de vista procesal como testigo técnico, debido a que percibe de manera especial los hechos económicos, y emite conceptos sustentados en evidencia que le sirven al juez para adoptar su decisión, previa contradicción y valoración. Bajo esta premisa, la investigación indago sobre los criterios que influyen al momento de presentar el dictamen pericial, ante un juez o tribunal. Para ello se propone utilizar el método cualitativo, descriptivo, exploratorio y documental. Los resultados se obtuvieron a partir de la revisión bibliográfica, normativa, y del análisis y síntesis de la información obtenida. Las conclusiones reflejan que el dictamen pericial constituye un instrumento fundamental para dirimir las controversias técnico-contables, razón por la cual, se exige una preparación exigente –con evidencia amplia y suficiente- que contenga los requisitos mínimos de existencia, validez y eficacia, aspectos que, desde el punto de vista probatorio, le darán solidez a su conocimiento.2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5474258(Revista) ISSN 0124-0021Diálogos de saberes: investigaciones y ciencias sociales, ISSN 0124-0021, Nº. 42, 2015, pags. 91-102spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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