Resumen

REINA VALLES, Verónica Maribel et al. The accounting expertise and its contribution as evidence to the canton Ibarra administration of justice. Universidad y Sociedad [online]. 2020, vol.12, n.5, pp. 69-74.  Epub 02-Oct-2020. ISSN 2218-3620.

In Ecuador, the Accounting Expertise is applied with qualified professionals in the Accounting and Auditing Area, experts, with knowledge in the specialty, experience in the matter, accredited in the Council of the Judiciary, who give relevance to the information, within a judicial process, are those who prepare an expert report with technical knowledge, this being a test instrument for the administration of Justice. The purpose of this study is to prepare a guide of recommendations to contribute to the knowledge and use of accounting expertise in the administration of justice in Ibarra Canton.

Palabras clave : Accounting expertise; administration; justice; evidence.

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