Avaliação de risco de auditoria independente: uma proposta de avaliação de riscos para empresas nacionais de auditoria

Abstract

Risk is inevitable in any company's operations, and independent auditing is no exception to this rule. Risks are always present and, accordingly, professional independent auditors mugi strive to minimize them in their audited companies. This applies regardless of the types of companies, which can be listed or private corporations, limited liability companies (limitadas), non-profit organizations, cooperatives, etc. The principal goal of this dissertation is to evaluate independent audit risk, from professional risk through to the relationship between inherent contrai and detection risks. This work algo aims to provide a clear understanding of audit risks based on empirical situations experienced by Brazilian and international audit firms, thus contributing to disciplining the audit of financial statements in Brazil. A further objective is the audit firm's approach to risk analysis