Primeramente definimos la prueba pericial como el método por el cual expertos independientes, con conocimientos específicos son nombrados para analizar un caso determinado.
Estos profesionales, denominados peritos, perciben y verifican hechos, poniéndolos en conocimiento del juez y aportando su opinión razonada sobre la interpretación y apreciación de los mismos, con el objetivo de convencer al magistrado.
La importancia que adoptan los peritos económico-financieros en la toma de decisiones viene incrementándose gradualmente según estadísticas.
Así pues, es cada vez más importante la elección del perito idóneo para alcanzar el éxito en cada caso determinado.
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