As responsabilidades e limitações inerentes à atividade do auditor independente nos trabalhos de auditoria

Abstract

The credibility regarding the audited financial statements is through trust that users of the financial information presented in relation to the work of auditors. However, before the corporate scandals involving manipulation of information and accounting fraud, reliability deposited in the activities of the auditor was shaken to its users because the responsibility for detecting and preventing fraud and errors is the audit. Aiming to demonstrate the responsibilities and limitations inherent in the activity auditor in audit engagements, reviewed the literature is considered relevant on auditing and related topics, both in Brazil and abroad, especially as they relate to the role of management, fraud and errors, internal controls, ethics, and other factors which could demonstrate the role and function of the independent auditors on a regular audit examination. We observed that the detection and prevention of irregularities is the responsibility of management entities, as well as the planning and execution of internal controls are left to the administrators. Fitting, then the audit, perform work that mitigate the risks of these distortions and certification that the statements are in accordance with the structure of a financial report. Given that trust is the main product that is expected of the auditor's work, it is extremely important that this carries out its activities in an ethical, honest, independent and impartial.