Auditoria independente: o planejamento como uma etapa crucial no seu desenvolvimento

Abstract

The growth of companies, the expansion of the productivity and the sophistication of the markets had intensified the requirements concerning the businesses' administration. The External Auditorship has emerged as an important tool in business management, capable toguarantee the veracity and the security of the financial information, the fulfillment of goals, the proper application of the capital, but, overall, the return of the investment. The creation of regulatory agencies of the ftmction has qualified as much the professionals of the area as haspromoted the legalization of the given services; among which stand out the planning norms. 'The present work intends to discuss about the importance of the planning in the External Auditorship, objectifying to clarify some of the norms concerning this process. lt was done arereading in the literature of the theoretical argumentation on planning, looking at famous authors and professionals ol` the area, in intention to identify the main characteristics and procedures that can assist in the elaboration and execution ofthe works in the tield of External Auditorship, To that, a program model that can be used by auditors in companieswhere need its services working is presented. It is highlighted that the planning model presented does not limit the work of the auditor, once it is highly ilexible and situational, and able to be modified and adapted at any time. Moreover, this study evidences not only the strong and weak points of a company, but also their chances and threats.