O Impacto dos riscos da auditoria na detecção de erros e fraudes nas demonstrações contábeis: um estudo em empresas de auditoria, com profissionais da área

Abstract

Because the importance and evolution of internal and external auditing with respect to profession risks and its components, and the responsibilities of both the auditor and the auditee, it is necessary to evaluate the impact of auditing risks and its components in detecting accounting errors and frauds. Audit Risk established when planning an audit represent in a clear way the judgments that the professional gets from the company to be audited in order to assess the types of examinations and tests to be fulfilled. In order to find and detect errors and frauds from failures in internal controls of the entity, the audit risks must be considered that may be influenced by the statements and evidences found during the audit process. Accordingly, this study has as general objective to evaluate audit risk and its components, when planning and conducting the audit, and how these can influence and directly impact in detecting errors and frauds in financial statements. To this end, a descriptive study was made, using survey research as method. For data collection, a questionnaire was applied in 16 auditors working in the city of Belo Horizonte, Brazil. From results, it was found that audit risks can influence or impact in detecting errors and frauds in financial statements. This aspect was considered extremely important for the auditors, demonstrating the importance of analyzing all the various factors related to the matter.