Parecer

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Parecer é o pronunciamento por escrito de uma opinião técnica que deve ser assinado e datado, deve conter o nome e o registro do profissional, emitido por um especialista (por exemplo, advogado, contador, médico, engenheiro ou psicólogo) sobre determinada situação que exija conhecimentos técnicos. Ao emissor de um parecer, dá-se o nome de parecerista.

O parecer deve ser sustentado em bases confiáveis e escrito com o objetivo de esclarecer, interpretar e explicar certos fatos para um interlocutor que não é tão especializado quanto o parecerista, de preferência usando como referências artigos científicos comprovados ou leis que expliquem sua opinião.

Difere do laudo pericial por não ser necessariamente requisitado por um juiz e por ter um modelo mais simples de regras para sua elaboração. Tende a ser mais informal para facilitar a compreensão do consultante.^[1]

Ver também

Revisão por pares

Referências

↑ Cristiana de Fátima da Silva e outros (2022). «Laudos Periciais e Pareceres Técnicos Contábeis: Um Estudo Sobre o Conhecimento dos Estudantes de Ciências Contábeis em Instituições Públicas no Nordeste» (PDF). Revista de Administração, Regionalidade e Contabilidade. Faculdade de Economia, Administração e Contabilidade (FEAC) da Universidade Federal de Alagoas (UFAL). 11 páginas. Consultado em 6 de julho de 2023. Cópia arquivada em 6 de julho de 2023. De acordo com a Norma Brasileira de Contabilidade (NBC) TP 01 – Perícia Contábil (Conselho Federal de Contabilidade, 2015), há uma diferença entre laudo pericial e parecer técnico contábil: o primeiro é o documento de finalização do trabalho do perito do juízo (nomeado pelo juiz), enquanto o outro refere-se ao documento final elaborado pelo perito assistente (contratado pela parte).

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