TECHNIQUES APPLIED IN ACCOUNTING AUDITING: TESTS, AUDIT PROCEDURES, AUDIT PLANNING

Abstract

The present work aimed to analyze three essential standards for the practice of auditing in Brazil, namely NBC TA 315, NBC TA 700 and NBC TA 701. These standards are established by the Federal Accounting Council (CFC), standardizing aspects important aspects of the audit, offering guidelines on planning, communication and risk assessment in financial statements.NBC TA 315 provides guidance on identifying and evaluating risks of distortion, requiring the auditor to understand the entity's internal control so that he or she can respond appropriately to these risks. NBC TA 700 talks about audit planning, requiring the auditor to make a detailed strategy to ensure that the financial statements are free from material misstatements. NBC TA 701 establishes the need to communicate significant issues found during the audit to those responsible for.This study was carried out based on a bibliographical research, using the deductive method and consulting specific publications on the standards. Understanding these standards is critical for audit professionals as they face a constantly evolving business environment. This work highlights the importance of these standards for professional practice and the ongoing training of auditors.