Auditoria Externa

Abstract

ABSTRACT: The present work has as its theme External Audit (Independent). The concept of this audit, its structure, how it came about, its evolution over time and its reports were addressed. As part of the evolution of the capitalist system, it is an extremely favorable point for the company. Professionals in this area are autonomous, independent and cannot have any kind of relationship with the audited entity. Always seeking the best for the company, it is always looking for improvements, and also any type of errors and/or diapers that may exist within a given entity, all to be tracked by the auditor. The financial statements that are developed within this, are of paramount importance for the owner, also helping, always in making any decisions.

KEYWORDS: external audit; independent auditor; improvement; demonstrations.