Open AccessImplementation of International Standards on Auditing by the Brazilian Courts of Auditors
Author(s) -
Taciana Camila Witcoski Estevam,
Juliana Daniela Rodrigues,
Leandra da Silva
Publication year - 2021
Publication title -
revista catarinense da ciência contábil
Language(s) - English
Resource type - Journals
eISSN - 2237-7662
pISSN - 1808-3781
DOI - 10.16930/2237-7662202132172
Subject(s) - audit , accountability , transparency (behavior) , accounting , business , process (computing) , exploratory research , public relations , generally accepted auditing standards , subject (documents) , financial audit , political science , law , sociology , accounting information system , computer science , financial accounting , anthropology , operating system , library science
This study aimed to analyze the process of implementation of international auditing standards by the Brazilian Courts of Auditors (TCs), through exploratory research and survey, using two questionnaires, with open and closed questions, sent to all TCs and institutions that support their activities. The survey results showed different movements made by the TCs in adhering to the rules, in line with previous research on the practices of Brazilian audit courts and of the Supreme Audit Institutions. Of the 20 TCs responding (61% of the total), 60% started the process of implementing the standards, but only 10% concluded. The international auditing standards whose implementation is more advanced are the NBASP 20 and 30, which bring the principles of transparency and accountability together with the management of ethics by the TCs. The findings regarding the wide availability of training on the subject, the support provided by organizations, and the absence of the need to use financial resources for implementation by the bodies that completed the process, raise doubts about the motivations of the TCs that did not initiate the process. Despite the efforts made to qualify the performance of the TCs, there seems to be a long way to go towards completing the implementation in the country due to the lack of forecast by most respondents.