Estándares de calidad para el valor probatorio del Informe Pericial Contable, bajo un enfoque de técnica y método

The general objective of the investigation was to determine the importance of quality standards for the expert report to have probative value. A basic investigation was carried out, with a quantitative approach and information collection techniques through a survey with a Likert scale questionnaire, the population made up of 77 professional accounting experts, duly registered in the corresponding Registry of the College of Public Accountants of Cajamarca., Peru, the sample made up of 38 professional accountants. The results show that the three standards evaluated: Perception, Induction, technique/opinion, are very important, likewise the results show that the accounting experts use techniques of analysis, argumentation, calculations, technical method, documentary review, explanation and Justification, they apply methods as the scientist and perform calculations of the margin of error; It is concluded that the quality standards for the probative value of the Expert Report are very important and must be subject to joint consideration.