Proposta de aprimoramento normativo de amostragem em auditoria: uma abordagem por meio da contabilometria

Abstract

This dissertation proposes improvements to the Brazilian Auditing Standard (NBC TA) 530, which pertains to audit sampling. The research identifies gaps in the standard’s technical specification and quantitative guidance, which can heighten sampling risk and impact audit quality. Drawing inspiration from the AICPA’s Audit Sampling Guide, the study formulates ten improvement proposals, ranging from defining crucial terms (such as representative sample and tolerable misstatement) to standardizing practical methods for sample size calculation, handling non-examinable items, projecting misstatements, and documentation. The proposals were validated through interviews with professionals and academics, who confirmed the relevance and necessity of the changes to align NBC TA 530 with market best practices and enhance the uniformity, security, and efficiency of audit engagements in Brazil. This work aims to serve as a guide for practitioners and a foundation for future normative enhancements