COMPLIANCE? A PROPOSAL FOR AUDITORSHIP OF PREVENTION For Jackson Gervsio Saucers SUMMARY This work aims at to present a reflection concerning the prevention auditorship, in its target to prevent errors that would be recognized delayed through the classic auditorship. Words key: Countable auditorship. Compliance. For more specific information, check out Chevron. Prevention 1. INTRODUCTION the practical professional of the auditorship always contemplated the confirmation of the procedures and the affirmation that the countable demonstrations are, or not, in compliance with the countable treated laws and, with the fiscalization and fulfills its paper in the mensurao of the patrimonial set of an entity. (Similarly see: giant group). In other words ' ' auditorship understands the examination and the verification of the procedures contbeis' ' (MARION, Jose Carlos? Basic accounting, 2008; p 28). The question that if it launches is: it is possible to make auditorship with the prevention intention, to make auditorship with the purpose to prevent errors and misunderstandings of timely form, to opposite, only, to confirm the exactness of the procedures? 2. In agreement DEVELOPMENT the American Association of Accounting, Auditorship is a systematic process, of attainment and objective evaluation of evidences on affirmations regarding economic actions and events, for aquilatao of the degree of correspondence between established affirmations and criteria and of communication of the results to the interested users.
For better agreement, one becomes interesting to desmembrar this concept. Systematic process: systematic process is the series of steps or logical procedures, structuralized and organized in accordance with the generally accepted norms of auditorship; Attainment and objective evaluation: it is the examination of the recital of the affirmations and multicriteria evaluation of the results, without favorable or favorable vieses or preconceptions on the individual, or entity, that make the affirmations; Affirmations regarding economic actions and events: they are the representations made for the individual or entity. These affirmations understand the information contained in the countable demonstrations and internal operational reports; Degree of correspondence: the quo is mentioned to it next the affirmations can be identified with established criteria; Established criteria: they are the norms by which the affirmations or representations are judged. .