audit procedures
[/ˈɔːdɪt prəˈsiːdʒərz/]
nounpl: audit procedures
procedimentos de auditoria
1. A set of systematic and methodical steps or techniques employed by auditors to gather evidence and evaluate financial records, accounts, and operations to determine their accuracy, compliance, and effectiveness
The external auditors conducted comprehensive audit procedures to verify the company's financial statements.
Os auditores externos realizaram procedimentos de auditoria abrangentes para verificar as demonstrações financeiras da empresa.
2. Specific audit techniques such as inspection, observation, inquiry, confirmation, recalculation, reperformance, and analytical procedures used to obtain sufficient appropriate audit evidence
Audit procedures included sampling transactions, testing internal controls, and analyzing account balances.
Os procedimentos de auditoria incluíram amostragem de transações, testes de controles internos e análise de saldos contábeis.
3. The documented plan and execution of audit work designed to achieve audit objectives and assess risks
Management must ensure all audit procedures are properly documented and executed according to the audit plan.
A administração deve garantir que todos os procedimentos de auditoria sejam adequadamente documentados e executados de acordo com o plano de auditoria.
In Brazil, audit procedures are regulated by the Brazilian Audit Standards (Normas Brasileiras de Auditoria - NBA) established by the Federal Accounting Council (CFC). In the USA, they follow AICPA standards and PCAOB requirements. This term is primarily used in professional, corporate, and regulatory contexts and is essential knowledge for accountants, auditors, and business professionals in both countries.
Related Idioms & Phrases
to conduct audit procedures
to implement audit procedures
to document audit procedures
audit procedures in place
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