Planejamento como uma etapa crucial para o trabalho de auditoria

Abstract

For an audit to be executed efficiently there must be adequate planning. The planning of an audit is fundamental for the organization of the work to be developed and also so there is no waste of time. The subject presented here approaches important matters related to the audit planning, aswell as the knowledge of the clients business that represents a critical step in this process, for it establishes the basis for achieving all the audit procedures throughout the necessary work. The auditor takes important decisions over relevance, that is, what is relevant on the financial statement, and over the audit risk, the risk that there is deceiving material information in it. Other important issues of audit planning involve taking preliminary decisions on the strategy to follow and also the understanding of accounting systems and internal controls structure of the customer. This work guides the audit planning in line with the auditing standards applied in Brazil,converging with international standards. The chapters that follow are intended toexplain in detail each step of planning the audit, its importance and finally how to make objective conclusions on the financial statements examined