A importância do sistema de controle interno para os trabalhos de auditoria independente

Abstract

The danger of issuing a technically incorrect opinion about accounting statements is the major concern of ndependent auditors. In order to have the conditions that guarantee a reliable appraisal, several technical procedures are applied, looking for clear, accurate and enough evidences. Among such procedures, the study, the knowledge and the evaluation of the internal control procedures of the audited company stand out. In this direction, the purpose of this work is to demonstrate the importance of the internal control systems for the accomplishment of independent auditing works.