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Este material foi elaborado pensando sobre os principais aspectos sobre auditoria, apresentando conceito e aplicação, seu principal papel e a importância desta técnica para as organizações, por fim os tipos de auditoria. A ciência contábil está em evolução a cada dia.

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Capítulo 1 - Fundamentos Da Auditoria Contábil
1.1 Conceito e Aplicação da Auditoria Contábil
1.2 Auditoria Contábil
1.3 Papel e Natureza da Auditoria
1.4 Tipos de Auditoria
1.5 Relação Custo X Benefício Da Auditoria
1.6 Distinção Entre Pericia E Auditoria
Capítulo 2 - Origem Evolução Desenvolvimento Da Auditoria Contábil
2.1 Origem E Causa Do Surgimento Da Auditoria Interna E Externa
2.2 Desenvolvimento Histórico da Auditoria
2.3 Auditoria como técnica contábil
2.4 Uso De Amostragem Na Auditoria
Capítulo 3 - Auditoria Interna E Externa
3.1 Conceitos E Atividades Da Auditoria Externa
3.2 Conceitos E Atividades Da Auditoria Interna
3.3 Principais Diferenças Entre A Auditoria Interna E A Externa
3.4 Utilização De Serviços Na Auditoria Interna E Externa
3.5 Emissão De Relatórios
3.6 Papeis De Trabalho
Capítulo 4 - Organização De Firma De Auditoria Independente
4.1 Organizações Profissionais
4.2 Registros, suas categorias e condições
4.3 Deveres Responsabilidade e Ética dos Auditores
Capítulo 5 - Controle De Qualidade No Exercício Da Profissão
5.1 Sistema de controle e de qualidade e função da equipe de trabalho
5.2 Supervisão E Controle De Qualidade
5.3 Transparência De Auditoria
5.4 Parecer De Auditoria
5.4.3 Modelo De Relatório Parecer

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