Técnicas de auditoria analítica utilizadas pelas empresas de auditoria independente no Brasil: um estudo de caso
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2012-03-20
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Gomes, Josir Simeone
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The purpose of this research is to explore the existing relationship between literature on analytical auditing techniques and other techniques effectively utilized by the external auditing firms in Brazil. It also analyzes the main problems found in the application of such techniques, and yet verifies the existing differences in regards to more sophisticated analytical auditing techniques, considering that the firms are of national and/or foreign origin. In the revision of literature, there is a summary of the evolution of analytical auditing techniques based on the development, both in size and complexity, of the modem enterprise and the sophisticated accounting systems and its respective internal control, so as to give evidence to the advantages of its application by externa auditing firms (Chapter 2). Here we present the methodology used in the research, as well as the corresponding reasons for it, and a framework on the analytical auditing techniques to be tested in the study (Chapter 3). The description of cases, developed from a questionn:ÚIe filled out by eight externaI auditing firms, are shown in this Chapter, where each case is described separately (Chapter 4). The results obtained werp: analyzed in accordance with each item of the questionnaire, contributing to'.'"ards·· . a thorough analysis of the analytical auditing techniques utilized by the external auditing forms in Brazil (Chapter 5). Finally, a summary and conclusions of the research, in the light of theoretical basis, as well as recommendations and suggestions are formulated for future studies (Chapter 6).