The practice of documentary evidence in auditin
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/148 |
Resumo: | This article shows the importance of obtaining, presenting and analyzing documentary evidence as sufficient and relevant evidence in the audit engagement. This study is supported in the conceptualization and theoretical information about the characteristics of a valid document in the audit assignment, generalities of the documents and the importance of the same as evidence of documentary evidence. Methodologically the present study is descriptive, part of a qualitative approach to be based on an information study without numerical measurement, using the analytical method. The results of the investigation confirm that the practice of documentary evidence - which is obtained through the physical or electronic inspection of the documents that support operations and transactions - generates greater confidence and credibility in the audit process as regards To the field work, because it provides the necessary elements for the audit exercise to be reliable, productive and in turn can generate added value to the organization being audited, becoming actions of improvement and guarantee for the company and the community. |
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The practice of documentary evidence in auditinLa prática das evidências documentais na atividade de AuditoríaA prática das evidências documentais na atividade de AuditoríaEvidencia documentalRiesgo de auditoríaEvidencia relevanteEncargo de auditoríaProceso JudicialEvidencia documentalRiesgo de AuditoriaEvidencia relevanteProceso JudicialEncargo de auditoríaDocumentary EvidenceAudit riskRelevant evidenceAudit engagementJudicial processThis article shows the importance of obtaining, presenting and analyzing documentary evidence as sufficient and relevant evidence in the audit engagement. This study is supported in the conceptualization and theoretical information about the characteristics of a valid document in the audit assignment, generalities of the documents and the importance of the same as evidence of documentary evidence. Methodologically the present study is descriptive, part of a qualitative approach to be based on an information study without numerical measurement, using the analytical method. The results of the investigation confirm that the practice of documentary evidence - which is obtained through the physical or electronic inspection of the documents that support operations and transactions - generates greater confidence and credibility in the audit process as regards To the field work, because it provides the necessary elements for the audit exercise to be reliable, productive and in turn can generate added value to the organization being audited, becoming actions of improvement and guarantee for the company and the community.El presente artículo analiza la importancia que tiene la obtención, presentación y estudio de la evidencia documental como prueba suficiente y relevante en el encargo de auditoría. Este estudio se soporta en la conceptualización e información teórica sobre las características de un documento válido en el encargo de auditoría, generalidades de los documentos y la importancia de los mismos como prueba de evidencia documental. Metodológicamente el presente estudio es de corte descriptivo, parte de un enfoque cualitativo por basarse en un estudio de información sin medición numérica, utilizando el método analítico. Los resultados de la investigación confirman que la práctica de la evidencia documental-la cual es obtenida a través de la inspección física o electrónica de los documentos que soportan las operaciones y las transacciones- genera mayor confianza y credibilidad en el proceso auditor en lo que respecta al trabajo de campo, debido a que proporciona los elementos necesarios para que el ejercicio de auditoría sea confiable, productivo y a su vez pueda generar valor agregado a la organización objeto de auditoría, convirtiéndose en acciones de mejoramiento y garantía para la empresa y la comunidad.: Este artigo analisa a importância em obter, apresentar e estudar as provas documentais como evidência suficiente e relevante na tarefa de auditoria. Este estudo é apoiado em pesquisa bibliográfica sobre as características dos documentos válidos nas tarefas de auditoria, generalidades dos documentos e sua importância como prova de evidência documental. Metodologicamente, o presente estudo é descritivo, parte de uma abordagem qualitativa baseada em um estudo de informação sem mensuração numérica, utilizando o método analítico. Os resultados da pesquisa confirmam que a prática da prova documental, obtida por meio da inspeção física ou eletrÿnica dos documentos que suportam operações e transações, gera maior confiança e credibilidade no processo de auditoria, em relação ao trabalho de campo. Este fato ocorre por fornecer os elementos necessários para que o exercício de auditoria seja confiável, produtivo, e, por sua vez, para que se possa gerar valor agregado à organização objeto de auditoria, tornando-se em ações de melhoria, de forma a possibilitar garantias para a empresa e para a comunidade.FATEC Osasco2018-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/14810.21574/remipe.v4i1.148REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 4 n. 1 (2018): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 154-1782446-862210.21574/remipe.v4i1reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/148/59Aros, Ludivia HernandezCossio, Laura GallegoRiveros Marín, Yury EnidOyola Bejarano, Edwar Dirleyinfo:eu-repo/semantics/openAccess2021-06-07T16:33:02Zoai:remipe.fatecosasco.edu.br:article/148Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:05.688089REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
The practice of documentary evidence in auditin La prática das evidências documentais na atividade de Auditoría A prática das evidências documentais na atividade de Auditoría |
title |
The practice of documentary evidence in auditin |
spellingShingle |
The practice of documentary evidence in auditin Aros, Ludivia Hernandez Evidencia documental Riesgo de auditoría Evidencia relevante Encargo de auditoría Proceso Judicial Evidencia documental Riesgo de Auditoria Evidencia relevante Proceso Judicial Encargo de auditoría Documentary Evidence Audit risk Relevant evidence Audit engagement Judicial process |
title_short |
The practice of documentary evidence in auditin |
title_full |
The practice of documentary evidence in auditin |
title_fullStr |
The practice of documentary evidence in auditin |
title_full_unstemmed |
The practice of documentary evidence in auditin |
title_sort |
The practice of documentary evidence in auditin |
author |
Aros, Ludivia Hernandez |
author_facet |
Aros, Ludivia Hernandez Cossio, Laura Gallego Riveros Marín, Yury Enid Oyola Bejarano, Edwar Dirley |
author_role |
author |
author2 |
Cossio, Laura Gallego Riveros Marín, Yury Enid Oyola Bejarano, Edwar Dirley |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Aros, Ludivia Hernandez Cossio, Laura Gallego Riveros Marín, Yury Enid Oyola Bejarano, Edwar Dirley |
dc.subject.por.fl_str_mv |
Evidencia documental Riesgo de auditoría Evidencia relevante Encargo de auditoría Proceso Judicial Evidencia documental Riesgo de Auditoria Evidencia relevante Proceso Judicial Encargo de auditoría Documentary Evidence Audit risk Relevant evidence Audit engagement Judicial process |
topic |
Evidencia documental Riesgo de auditoría Evidencia relevante Encargo de auditoría Proceso Judicial Evidencia documental Riesgo de Auditoria Evidencia relevante Proceso Judicial Encargo de auditoría Documentary Evidence Audit risk Relevant evidence Audit engagement Judicial process |
description |
This article shows the importance of obtaining, presenting and analyzing documentary evidence as sufficient and relevant evidence in the audit engagement. This study is supported in the conceptualization and theoretical information about the characteristics of a valid document in the audit assignment, generalities of the documents and the importance of the same as evidence of documentary evidence. Methodologically the present study is descriptive, part of a qualitative approach to be based on an information study without numerical measurement, using the analytical method. The results of the investigation confirm that the practice of documentary evidence - which is obtained through the physical or electronic inspection of the documents that support operations and transactions - generates greater confidence and credibility in the audit process as regards To the field work, because it provides the necessary elements for the audit exercise to be reliable, productive and in turn can generate added value to the organization being audited, becoming actions of improvement and guarantee for the company and the community. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-06-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/148 10.21574/remipe.v4i1.148 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/148 |
identifier_str_mv |
10.21574/remipe.v4i1.148 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/148/59 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 4 n. 1 (2018): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 154-178 2446-8622 10.21574/remipe.v4i1 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758217019392 |