O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.

O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.

O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das operações deve ser efetuada considerando a essência da operação em detrimento da forma e o exercício do julgamento profissional se faz presente em vários assuntos. Dada a relevância desses impactos nas demonstrações contábeis, o presente estudo tem por objetivo apresentar os procedimentos de auditoria requeridos pelas normas de auditoria independente em vigor no país para validação dos saldos que envolvem estimativas contábeis e/ou julgamentos da administração, considerando para tal o impacto da assimetria da informação que amplifica o risco de auditoria envolvido na análise desses saldos, dado ao caráter subjetivo dos mesmos. / The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the operations should be made considering the essence of the operation instead of the formal aspects and the professional judgment has to be considered in several subjects. Given to the relevance of those impacts in the financial statements, the present study has for objective to present the auditing procedures requested by the independent audit rules for validation the balances that involve accounting estimates and/or management’s judgments, considering for such the impact of the asymmetry of the information that amplifies the auditing risk involved in the analysis of those balances, given to the subjective character of the same ones.

My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...