Auditores

Já que a contabilidade está deixando as regras padronizadas e caminhando para os princípios (clique aqui ou leia abaixo), como fica a auditoria? Um texto interessante sobre isto aqui

Accounting experts could spend days on end debating which is better: a more prescriptive set of rules (like U.S. GAAP) or rules that seem to allow more judgment (international financial reporting standards, or IFRS). What's indisputable is that standard-setters and regulators — any debate notwithstanding — have pushed hard for years to move the U.S. toward what they consider a more principles-based financial reporting system. (...)

On one hand, the specifics of any plan is almost certain to create dissention. But on the other, there's general agreement among the experts that achieving a more principles-based system will require the behavior of the financial-statement preparers and auditors to change.

Putting Auditor Judgments under a Microscope
Sarah Johnson - CFO.com | US - 27/2/2008
February 27, 2008