Vantagens da contratação da auditoria independente

• Autor(a) principal: Silva, Vaneide de Brito
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/444
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Auditoria independente; Demonstrações contábeis; Vantagens; Accounting statements; Advantages; Independent auditing

This article presents the advantages of hiring independent auditors, which ensure the decision-making process within organizations. The work performed by the independent auditor is indispensable for the users of the accounting information, considering that it demonstrates an opinion on the financial statements if they are true and have been prepared according to the norms. Consequently, quality and reliability are essential in your work, as well as to achieve these qualities, the independent auditor must also comply with all rules and regulations issued by regulatory bodies. In Brazil, publicly traded companies and large companies are required to have their financial statements audited by independent auditors. The financial statements are organized and prepared presentation of the financial andsituation of the organizations in a stipulated date and the transactions carried out by a company in a complete period. This wealth and financial information provided by the financial statements is useful to several users and in making decisions, such information shows the results of management and the resources entrusted to it, helping users to predict the future results of the entity. Thus, the objective of this work was to demonstrate the advantages of hiring an independent audit. The research comprised a bibliographical review of the theme. It is concluded that the advantages in hiring an independent audit are numerous, each in its degree of importance.