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<p style="text-align:justify;"><span style="color:rgb(51,51,51);">This&nbsp;study verifies the most relevant skills of an Expert Accountant for the&nbsp;Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use&nbsp;their knowledge to clarify facts, discover accounting fraud, and ensure the&nbsp;correct use of resources. In this work, a survey was carried out with the&nbsp;Prosecutors and the Accountants, through a questionnaire and data analysis,&nbsp;which point out thirteen skills most relevant to the Expert Accountant&nbsp;profession, identifying which of them our respondents believe are the most&nbsp;important, both from the point of view of the Prosecutors and of the&nbsp;Accountants. In the opinion of the Promoters of Justice, the skills that most&nbsp;influence are: technical flexibility, written communication and investigative&nbsp;ability. As for accountants, they are: deductive analysis, investigative&nbsp;ability, unstructured problem solving, and interviewing.</span></p>

NCAF.2021.05.05.pdf

Original Research 

NCAF.2021.05.05.xml

The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil