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The accuracy of a financial audit to support judges in their decisionmaking processes in matters related to assets and equity finances is undeniable. Therefore, an audit report becomes important for those who require help and technical instructions in order to make judgements, and thus, it is essential that the financial audit report is qualified in order to be used as evidence. This study aims at examining the quality and relevance of financial audit reports for the magistrates at the civil courts in the city of Umuarama and its region. It is an exploratory-descriptive cross-sectional study with a qualitative approach, with data collected over a three-month period, ranging from September to November 2017, in 17 cities, in a sample consisting of eight magistrates, considering that only four of them replied to the survey in person and one answered it via the Internet through an electronic questionnaire structured using the software Survio. The findings inform that the magistrates expect the accounting expert to present characteristics related to the nature of an accountant, never forgetting the ethics and continuous education aspects, and having the competence to prepare the report. Thus, those characteristics are sufficient to provide financial audit reports to the magistrates at the civil courts in the judicial districts of Umuarama and its region.

QUALIDADE E RELEVÂNCIA DO LAUDO DA PERÍCIA CONTÁBIL JUDICIAL: UM ESTUDO DE CASO À LUZ DA TEORIA DAS EXPECTATIVAS