Countable Auditorship

Are rules established for a legislative body, the FASB or generally accepted the countable principles; Communication of the results: it is materialized in seeming written that it indicates the degree of correspondence between the established affirmations and criteria, which it increases or it diminishes the credibility of the information; Using interested: they are the individuals that use the results of the auditorship (shareholding, governmental administration, creditors, agencies and the public in general). As Luciene Renata Toledo and Appeared Robenei of Rasp (in ' ' The Importance of the Countable Auditorship, as Instrument of Control and Management of Companies in the Third Setor' ') (...) in 1202 already it was said in Auditorship. For more information see Prudential Financial . Leonardo Pisano made its first publication in Italy with the book Lber Abaci. In Brazil, the first book on the subject was published in 1957, called ' ' Course of Auditoria' ' , written for Lopes de S (...). Known the sprouting of the first publication on auditorship in Brazil and desmembrado and detached the auditorship concept, it can be perceived that the classic auditorship has its target in the conference and localization of errors. In many companies, after auditamento, errors are uncovered that can take them it the bankruptcy. Corroborating with the affirmation, Wanessa Manzi (in ' ' Compliance? Function, Consolidao and Desafios' ') (...) it cites known examples as the case of company ENRON and its debt of US$ 13 billion for the transparency lack; company WORLDCOM for the manipulation of results and the company PARMALAT for the transparency lack and manipulation of results (...). This affirmation takes in them to believe in the necessity of an auditorship that foresees errors of timely form. In an auditorship that makes in them to fulfill, to execute and to satisfy what in them it was tax. That in the light one to be in compliance with the applicable legislation and regulation to the business, with the code of ethics and the politics of the institution.