A efetividade dos contratos na relação entre contabilista e clientes: uma análise científica
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Data
2023-11
Tipo de documento
Artigo Científico
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Modalidade de acesso
Acesso aberto
Editora
Autores
JESUS, Lucas Ribeiro de
Orientador
CARDOSO, Laíse de Oliveira
Coorientador
CARDOSO
Resumo
O presente artigo busca realizar uma análise crítica da utilização de contratos na relação entre contabilistas e seus clientes, com o objetivo de compreender a importância desses instrumentos jurídicos na mitigação dos riscos profissionais dos contadores. Inicialmente, será abordado sobre a natureza jurídica desses instrumentos, seguido da análise das cláusulas essenciais e das responsabilidades profissionais e éticas dos contabilistas, culminando na discussão dos métodos apropriados para a resolução de conflitos, tendo os seguros profissionais, apenas, como mitigador de danos. A hipótese investigada sugere que a utilização adequada de instrumentos contratuais pode contribuir para a redução das responsabilidades profissionais dos contabilistas, promovendo segurança jurídica, transparência e confiança na relação contratual. A metodologia adotada é a revisão bibliográfica em conjunto com a análise de precedentes judiciais, já quanto ao método optou-se pelo indutivo. Os resultados esperados abrangem a identificação de cláusulas relevantes, a mitigação de riscos, a contribuição para uma relação profissional bem-sucedida e recomendações práticas. O estudo busca contribuir para o aprimoramento das práticas contábeis e o fortalecimento da confiança entre contabilistas e clientes, reduzindo litígios futuros e promovendo conformidade com as normas vigentes.
This article seeks to carry out a critical analysis of the use of contracts in the relationship between accountants and their clients, with the aim of understanding the importance of these legal instruments in mitigating accountants' professional risks. Initially, the legal nature of these instruments will be discussed, followed by the analysis of the essential clauses and the professional and ethical responsibilities of accountants, culminating in the discussion of appropriate methods for resolving conflicts, with professional insurance only as a damage mitigator. The hypothesis investigated suggests that the appropriate use of contractual instruments can contribute to reducing the professional responsibilities of accountants, promoting legal certainty, transparency and trust in the contractual relationship. The methodology adopted is the bibliographic review together with the analysis of judicial precedents, as for the method, the inductive one was chosen. The expected results cover the identification of relevant clauses, risk mitigation, contribution to a successful professional relationship and practical recommendations. The study seeks to contribute to improving accounting practices and strengthening trust between accountants and clients, reducing future litigation and promoting compliance with current standards.
This article seeks to carry out a critical analysis of the use of contracts in the relationship between accountants and their clients, with the aim of understanding the importance of these legal instruments in mitigating accountants' professional risks. Initially, the legal nature of these instruments will be discussed, followed by the analysis of the essential clauses and the professional and ethical responsibilities of accountants, culminating in the discussion of appropriate methods for resolving conflicts, with professional insurance only as a damage mitigator. The hypothesis investigated suggests that the appropriate use of contractual instruments can contribute to reducing the professional responsibilities of accountants, promoting legal certainty, transparency and trust in the contractual relationship. The methodology adopted is the bibliographic review together with the analysis of judicial precedents, as for the method, the inductive one was chosen. The expected results cover the identification of relevant clauses, risk mitigation, contribution to a successful professional relationship and practical recommendations. The study seeks to contribute to improving accounting practices and strengthening trust between accountants and clients, reducing future litigation and promoting compliance with current standards.
Palavras-chave
contratos contábeis, cláusulas essenciais, responsabilidade profissional, segurança jurídica, resolução de conflitos