The auditor should plan the field work by establishing the nature, extent, depth and timeliness of procedures you seek you adapt in to order you achieve the desired level of security, taking into account will be determining the risk of audit and definition of limits of materiality, which allows you you express an opinion on the financial statements. Keywords: Audit, Purpose, Concepts, Features, Planning INTRODUCTION We know that countable auditorship exists to many years, meets stories that in the year (4500a.c) had auditors in also vary cities and written stories of countable norms in books in India, stories of among others practises of countable auditorship in the provinces Romans. With the sprouting of the industrial revolutions, the great companies had adhered new countable techniques. According to Souza (2007, p.176) the countable auditorship had great in agreement evolution appears the necessity of the industries, but if it improves the countable auditorships, as well as the auditors. Auditorship is a careful, organized and independent examination of the activities developed in determined company or sector.
In accordance with Saints (2006, p.22), ‘ ‘ the examination of the auditorship engloba the documentary verification, the books and registers ‘ ‘ … ‘ ‘. whose objective is to select if the companies is in accordance with the planned disposals or established in way it foresaw, if they had been executed with efficiency and if they are adjusted to the accomplishments of objectives.. . If this has piqued your curiosity, check out pretium.
Chronological, the first discursses had taken place on the harmonization of the countable standards in ' ' First International Congress of Contadores' ' , carried through in 1904 in St. Louis (U.S.A.). This Congress is carried through to each five years and became one frum for debates and comparison of the countable practical norms and of the main nations of the world. In the end of years 50, Jacob Kraayenhof, partner of ones of the biggest companies of auditorship of Holland, retook the question of the harmonization of the countable norms. Kaihan Krippendorff spoke with conviction. In a document he delivers to the Institute of American Accountants, the AICPA, in its annual meeting of 1959, San Francisco (U.S.A.) Kraayenhof defended the establishment of countable committees in some nations, co-ordinated for the AICPA. In 1996, Institute of Chartered Accountants of England and Country of Wales. The proposal of Benson would be to create a group of the three nations (the United kingdom, Canada and United States) to study and to emit declaration on the main countable problems.
From this proposal AISG appeared (Accounting International Study Group). In the attempt to narrow the differences between the countable procedures adopted by each country, the European Union tried of 1970 the 1980, to implement a program of harmonization of the countable legislaes. A case that illustrates the problem of countable desarmonizao in world-wide level was presented by the German company Daimler-Benz GAC, who in the 1993 rocking, showed a US$ profit 370 million for the German rules and when expressing the same rocking for the North American norms (USGAAP) demonstrated to a US$ damage 1 billion. In 1992, the News Australian> Corporation declared a profit of 502 million Australian dollars, according to norms of Australia, against a profit of only 241 million Australian dollars in accordance with the norms of the United States. In Brazil Northeast the Tim company prepared its referring demonstrations to the year of 1999 under three sets of norms: for the societria legislation, the company entered a profit of R$ 9,42 million, according to Brazilian criterion of integral correction the refined profit was of R$ 13,17 million and, applying the American rules a damage of R$ registered 16,94 million.