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This work is a study of Accounting Expertise, with a focus on the review of financing contracts in a civil lawsuit, and an analysis of the opinion of accounting experts regarding the expert report and the questions of clarification, with the general objective of diagnosing the norms and procedures used in Accounting Expertise to prepare the expert report in a contract review lawsuit and evaluating, through a field survey of accounting experts in the state of Rio Grande do Sul, the technical processes of expertise. Using bibliographical, exploratory, descriptive, quantitative and qualitative research, the aim was to learn about the processes of forensics and the activities, roles and responsibilities of the expert, as well as aspects of forensics in the review of vehicle financing contracts.