Accounting audit activity: a theoretical approach to its application in companies

Abstract

The audit aims to examine scientifically, systematically, books, accounts, vouchers and other financial records of an enterprise for the purpose of determining the integrity of the system of internal accounting control of the financial statements. It is a branch of accounting and important tool in preventing and combating fraud and errors in organizations, with the task of reducing and even the outcome of such offenses. Currently, one can observe that the Audit Committee increasingly focuses on guidance for decision-making that aims to better efficiency and effectiveness of enterprises in the procedures adopted in the release of accounting facts, rather than to penalize the error committed by same lack of knowledge. She worries, too, with the maintenance of financial systems to better tailor them to the standards of the law in force, indicating suggestions for possible deviations of incompatibility with the law. This monograph aims to highlight the main auditing procedures in commercial enterprises, confirming the most appropriate recommendations and suggestions in this process. With a more accurate picture of the work of audit, emphasizes the importance of careful controls performed by the same, being in full control tool for entrepreneurs, assisting in the collection of reliable information of your assets and financial situation. To perform this study were developed readings and interpretations of material available electronically, and literature searches. As a result, we intend to broaden the discussion on the topic, clarifying doubts and enhancing the knowledge, intended to upgrade itself to save space within a labor market increasingly competitive.