Estudo dos impactos oriundos da implementação e das alterações das normas profissionais de auditoria

Abstract

Due to the increasing use of audits, there was the necessity of regulate this procedure, in order to ensure its execution regarding to all relevant legal aspects of this technique and of the professionals involved. Several publications of resolutions that approved the auditing standards have gone through changes aiming to include aspects that had not been noticed on the previous versions. Thus, this study aims to identify, analyze and understand how such implements and changes in professional auditing standards – related to Quality Control (NBC PA 01), External Quality Peer Review (NBC PA 11) and Continuing Professional Education (PG NBC 12) during the period from 2009 to 2015 – affected the companies that perform audit work. For this identification, a survey for data collection was used as instrument. Its application occurred during the first semester of 2015 and included questions regarding the possible adaptations and their impacts at audit companies in Rio Grande State do Sul. The questionnaires were answered for twelve (12) companies, that mentioned the methods used to adapt to the standards, as well as their possibilities to invest in order to fit all legal aspects of these standards. Based on these information, it was found that the mentioned professional standards haven't brought significant impacts in relation to financial and operational aspects, since the operational impacts remained among the levels none or regular and the financial impacts remained among the levels lower and regular in the established measuring range.