Auditoria do terceiro setor

Abstract

The world economy has developed basically by three distinct sectors, which contributed to the evolution and formation of society. These sectors are formed by the state, private and nonprofit entities. The third sector comprises private nonprofit organizations that produce goods, public and private services. Their objective is to develop political, economic, social and cultural environment in which the act and, in Brazil we have several entities whose social services have joined the national culture, since besides the relief to needy communities also contribute to gross domestic product across the country. In Brazil, the activity of the Third Sector has immunity and exemption from taxes on their income and still enjoy many benefits such as fees and many accessory obligations, provided they act within the principles and specific rules, created for the care of social services. As in other sectors, the audit work can contribute to the improvement of internal controls and improved quality of financial statements of the third sector entities that serve to generate specific information aimed at this segment. The third sector, as other private and public organizations, subject to the same audit standards by simply focus on their specific activities. Thus, as these sectors the Third Sector should draw on the contribution of the audit work to also improve the quality of their work and its development as an economic and social development.