Auditing procedures used by independent auditing companies established in Santa Catarina

Paulo Roberto da Cunha, Ilse Maria Beuren, Nelson Hein


Independent auditing services are used in order too make sure that the financial statements express the economical and financial status of a company. The auditor expresses his/her opinion supported by the evidence shown during the auditing process, which is based on auditing procedures. This paper intends to identify the auditing procedures used in observance and substantive tests by the independent auditing companies established in the state of Santa Catarina. Its object consists of all of the 21 independent auditing companies established in Santa Catarina registered at the Securities Commission. The sample, due to reasons of accessibility, comprehends 12 companies. This is a descriptive study based on a quantitative methodology. The instrument used for the collection of data consisted of a questionnaire with both open and closed questions sent to the companies by electronic mail. The results indicate that the these independent auditing companies apply the auditing procedures indicated in the auditing theory.

Key words: auditing procedures, observance tests, substantive tests.

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