ACCOUNTING EXPERTISE IN BANKING ACTIVITY

In 29/05/2003 is proposed Amendment Constitution number 40, which released banking system for collection of interest rates higher than twelve percent per year. The national financial system felt it was free, for the application of a rate, superficially inspected by the Central Bank. However, the major distortion with favoring banks comes from the application of compound interest, which leads to anatocism. The work in addition to conceptualizing the expert's work in banking deals and makes the comparison using the PRICE Table and the Gauss´ method. Keywords: Accounting Expert, PRICE Table, SAC, Gauss’ method