Procedimentos de auditoria aplicados pelas empresas de auditoria independente de Santa Catarina em entidades do Terceiro Setor

Abstract

The aim of this paper is to identify what are the audit procedures used by independent auditing companies established in Santa Catarina (SC) on the Third Sector entities. This is a descriptive study, a survey and a quantitative approach. The population amounts to 23 audit companies established in SC State and registered at the Securities Commission. The sample, due to reasons of accessibility, comprehends 26% of audit companies. The instrument used for the collection of data consisted of a questionnaire with both open and closed questions, which the respondents corresponded to positions above senior auditors. The results show that observance tests most commonly used are document review and the test of segregation of functions used by all audit companies. The sales and purchase areas and the personal area are most frequently used in observance tests. As for more substantive used tests, it was found that external confirmation tests , examination and physical count, examination of original documents and the examination of bookkeeping are the most common used. With wider application in areas related to available cash, with stocks and accounts receivable. It was also concluded that the results of this research have converged to research by Cunha, Beuren and Hein (2006) on aspects related to testing the most and least used, and in areas that are most and least implemented these audit procedures both for testing compliance as to nouns. This indicates that for the SC audit companies the procedures did not differ for an audit of financial statements with a focus in the third sector in relation to other sectors.