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Previous issue date: 2005-10-07 / One of the largest current concerns for the companies of Auditing is treated in the process of evaluation of the Risk contained in their activity. The Risk of the Activity of Auditing can be defined as the Risk contained in their customers and in the case of an inconsistent evaluation on the part of the responsible auditors for the emission of an opinion about the Financial Statement, can cart several occurrences, from the simple warning by the organ regulator until the bankruptcy of the company of Auditing. To certify that the evaluation of those risks is accomplished in a reliable and appropriate way the independent auditors apply a series of technical procedures that assure them the obtaining of evidences that propitiate the safe evaluation. Among the procedures now in use there is a series that has in their base statistical calculations that help the auditor to make the necessary decision, based in scientific data. Such statistical procedures are related to obtaining samples and analysis of variations in the accounting initials, in a way to allow a solid evaluation as for the nature and extension of the other exams to be made. This statistical technology applied by the companies of Auditing has the characteristic of orientating the auditor's work as for the nature, that is, it shows what exam should be made, as well as its extension, the amount of tests to be applied to obtain the certainty about the qualification of the Financial Statement. However, some statistical tools are being applied, in order to help the auditor directly on the quantification of the risk, and consequently its evaluation. In this case, this work presents a bibliographical research on the existent Risks in the activity of accounting Auditing and on the statistical tool of risk evaluation used by the financial institutions denominated Value at Risk - VaR. The study consisted of presenting a conceptual study about the use of Value at Risk - VaR in the measuring and evaluation of the Risks involved in the activity of Accounting Auditing. It was verified, through the bibliographical revision that Value at Risk - VaR can help the companies of Accounting Auditing in the measuring and evaluation of the Risks involved in its activity, as well as corroborates the hypothesis that it is applicable to the Evaluation of the Risk of the Activity of Accounting Auditing, not only in the financial segment, but, also in companies of the industrial and commercial branches. / Uma das maiores preocupa????es atuais para as empresas de Auditoria ?? o processo de avalia????o do Risco contido em sua atividade. O Risco da Atividade de Auditoria pode ser definido como o Risco contido em seus clientes e que, no caso de uma avalia????o inconsistente por parte dos auditores respons??veis pela emiss??o de um parecer sobre as Demonstra????es Financeiras, pode acarretar ocorr??ncias diversas, desde a simples advert??ncia pelo ??rg??o regulador at?? a fal??ncia da empresa de Auditoria. Para certificar-se da avalia????o desses riscos de maneira confi??vel e adequada, os auditores independentes aplicam uma s??rie de procedimentos t??cnicos que lhe asseguram a obten????o de evid??ncias que propiciem a avalia????o segura. Dentre os procedimentos atualmente em uso, existes aqueles que possuem em sua base c??lculos estat??sticos que auxiliam o auditor na tomada de decis??o precisa, baseada em dados cient??ficos. Tais procedimentos estat??sticos est??o relacionados ?? obten????o de amostragem e an??lise de varia????es nas rubricas cont??beis, de modo a permitir uma avalia????o consistente quanto ?? natureza e extens??o dos demais exames a serem efetuados. Essa tecnologia estat??stica aplicada pelas empresas de Auditoria possui a caracter??stica de nortear o trabalho do auditor quanto ?? natureza, ou seja, direciona qual exame deve ser efetuado, sua extens??o e a quantidade de testes a serem aplicados para obten????o da certeza sobre a qualifica????o das Demonstra????es Cont??beis. Por??m, algumas ferramentas estat??sticas est??o sendo aplicadas para auxiliar o auditor diretamente sobre a quantifica????o do risco e conseq??entemente avalia????o desse. Assim, este trabalho apresenta uma pesquisa bibliogr??fica sobre os Riscos existentes na atividade de Auditoria cont??bil e sobre a ferramenta estat??stica de avalia????o de risco utilizada pelas institui????es financeiras, denominada Value at Risk - VaR. O trabalho consiste em apresentar um estudo conceitual sobre a utiliza????o do Value at Risk - VaR na mensura????o e avalia????o dos Riscos envolvidos na atividade de Auditoria Cont??bil. Constatou-se, por meio da revis??o bibliogr??fica, que o Value at Risk - VaR pode auxiliar as empresas de Auditoria Cont??bil na mensura????o e avalia????o dos Riscos envolvidos em sua atividade, bem como corroborou-se a hip??tese de que ?? aplic??vel ?? Avalia????o do Risco da Atividade de Auditoria Cont??bil, n??o s?? no segmento financeiro, mas tamb??m em empresas dos ramos industrial e comercial.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/614 |
| Date | 07 October 2005 |
| Creators | Guerra, Andre de Souza |
| Contributors | Faria, Ana Cristina de, Brito, Osias Santana de, Peleias, Ivam Ricardo |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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