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Title: Professional Auditing Standards: Changes Occurred with the Adoption of the International Standards
Authors: Marcos Laffin; Nathália Helena Fernandes Laffin; Irineu Afonso Frey
Aff: Departamento de Ciências Contábeis, Rua das Cerejeiras, nº. 186, casa 04, Carvoeira. CEP: 88040-510. Florianópolis, Santa Catarina, Brasil
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Keywords: International Accounting Standards; Changes; Brazilian Standards of Accounting Auditing Professionals
Abstract:Background: One of the most relevant facts that marks the globalization phenomenon is due to the advancement of the sciences that, besides contributing to new ways of dealing with the reality of the institutions and the society in general, also demands new ways and alternatives to commercial and productive activities, aiming at agility in the processes and in the information arising from the decision making. The accounting, as applied social science, seeks to enhance and improve its instruments of control and information in the decisions on the equity managed to better adapt to competitive markets and advance in the theoretical, technical and professional aspects. In this sense, the process of convergence to the international accounting standards was implemented in Brazil. Objective: Understanding the need for more studies on this area, the general objective of this study is to present the points of convergence of the changes that occurred in the professional auditing standards with the adoption of the international standards. Results: Thus, a survey was carried out in order to verify the standards in place before the changes and to present the changes resulting from the convergence, as well as the contributions and / or changes in the language and content of the standards. The study is characterized as exploratory, bibliographic, and the presentation of the data collected is performed with qualitative approach. Conclusion: The research presents the analysis of six resolutions edited and passed by the Federal Accounting Council in the period from 2009 to 2013, and its main results show that the main point of convergence is better professional qualification, three concepts being discussed in the standardization: quality, quality control and independence. Therefore, quality control is essential for these premises to exist, and exist in harmony applic