Invest in a specialized audit and guarantee the integrity, reliability and compliance of your organization's financial information. Reinforce trust among partners, investors and shareholders.
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Specialized auditing is not just a legal requirement in certain situations, but a strategic tool for companies seeking to grow transparently and safely. It makes it possible to identify internal flaws, review operating practices and ensure that the company's figures accurately reflect reality, avoiding future surprises and problems with regulatory bodies.
A auditing in accounting is much more than just checking the numbers. It is a strategic process that guarantees your company's financial integrity, protects its interests and offers credibility to stakeholders, investors and regulatory bodies.
But do you really know how it works? And, more importantly, how it can transform the financial management of your business? In this article we'll explore everything you need to know about accounting auditing, from its fundamental concepts to its practical application in companies of different sizes.
Join us and find out why this practice has become indispensable for companies seeking sustainable growth and operational security.
A auditing in accounting is a systematic process of analyzing, verifying and evaluating a company's accounting records, financial documents and operations.
Carried out by independent and qualified professionals, it seeks to validate that the information presented is correct, complete and in accordance with current accounting standards.
It works in well-defined stages: planning the audit, collecting evidence, analyzing the records in detail, identifying possible inconsistencies and issuing a conclusive report.
During this process, the auditor examines documents, tests transactions, checks accounting balances and assesses the company's internal controls.
The aim is to ensure that the financial statements reflect the true economic and asset situation of the business, offering security and reliability to the information used to make strategic decisions.
An accounting auditor is a specialized professional responsible for examining, analyzing and validating the integrity of a company's accounting and financial records.
His job goes far beyond simply checking figures; he acts as a qualified investigator who seeks to ensure the compliance, accuracy and reliability of financial information.
The main duties of an auditor include: reviewing accounting and tax documentation, verifying that transactions have been recorded correctly, evaluating the effectiveness of internal controls, identifying possible fraud or irregularities, analyzing compliance with laws and regulations, and issuing a technical opinion on the company's financial situation.
In addition, the accounting auditor carries out substantive tests on the accounts, examines proof of expenditure and income, validates bank balances, checks the adequacy of provisions and assesses whether the accounting principles have been applied correctly.
During the auditing in accounting, The professional also identifies opportunities to optimize processes, reduce costs and improve internal controls.
A good auditor doesn't just point out problems, but offers strategic recommendations to strengthen financial management.
Their independence and impartiality are fundamental to ensuring that the accounting audit is reliable and useful for making business decisions.
There are different types of auditing in accounting, Each one has specific objectives and scopes. Understanding these variations is essential to choosing the modality best suited to your company's needs.
The independent audit is carried out by professionals from outside the company, with no links to management.
Its objective is to offer an impartial opinion on whether the financial statements comply with accounting standards.
It is often required for publicly traded companies, financial institutions and other regulated organizations.
This type of audit offers greater credibility with third parties, such as investors and creditors.
Carried out by professionals linked to the company itself, internal auditing focuses on assessing the effectiveness of internal controls, operational processes and compliance with internal policies.
Unlike independent audits, they act continuously and preventively, identifying risks and opportunities for improvement before they become major problems.
This type of audit examines public accounts and the use of government resources.
Carried out by bodies such as Federal Court of Auditors (TCU), it ensures that public resources are used appropriately and in accordance with the law.
Focused on assessing the efficiency and effectiveness of operational processes, operational auditing analyzes whether resources are being used optimally.
It goes beyond accounting figures and examines management procedures, systems and practices.
Accounting audits in Brazil are regulated by technical standards and specific legislation that guarantee the quality and reliability of the work carried out. Knowing these rules is essential for companies that have to undergo audits.
The main rules governing auditing in accounting are the Brazilian Accounting Standards (NBC), especially the NBC TA (Technical Auditing Standards), These establish standards for the execution, documentation and reporting of audits.
These standards require the auditor to have technical competence, independence and objectivity in their work.
In addition, Law No. 11.638/2007 and Law No. 11.941/2009 establish guidelines on company accounting and auditing.
For publicly traded companies, CVM Instruction 308/1999 defines specific requirements for independent audits. Complementary Law 123/2006, which deals with Simples Nacional, also establishes rules on when auditing is mandatory.
NBC TA 200 states that the auditor must obtain reasonable assurance that the financial statements as a whole are free from material misstatement.
NBC TA 315 establishes that the auditor must understand the entity and its environment, including its internal controls. Audit documentation must be kept for at least five years, in accordance with legal requirements.
Accounting audits must also follow the Accountant's Code of Professional Ethics, which reinforces principles such as integrity, objectivity, confidentiality and technical competence.
The objectives of the accounting audit are clear and strategic, aimed at guaranteeing the reliability of financial information and strengthening business management:
Accounting audits offer significant benefits for both companies and accounting professionals. Understanding these advantages helps us understand why this practice is increasingly adopted by organizations seeking operational excellence.
One auditing in accounting well executed transforms the way a company manages its finances, offering security, compliance and opportunities for strategic growth. For companies and accountants, the benefits are multiple and impactful.
A CLM Controller performs the auditing in accounting through a methodological process, structured and guided by experts.
Each step is carefully planned to ensure accuracy, compliance and the delivery of strategic insights that add value to your business.
The process begins with detailed planning, where our auditors assess the company's profile, its operational risks, accounting complexity and regulatory environment.
In this phase, we define the scope of the audit, identify critical areas and establish the work strategy. This stage is fundamental for auditing in accounting effective and focused on the points that really matter to your business.
We assess the effectiveness of the company's internal controls, checking that processes are properly structured to prevent errors and fraud.
We test segregation of duties, authorizations, reconciliations and documentation, identifying points for improvement that strengthen operational security.
We carry out detailed tests on the accounting accounts, examining documents, vouchers and records.
We check bank balances, accounts receivable, inventories, expenses and income, validating that they are correctly recorded and comply with accounting standards.
At the end, we issue a full report with our conclusions, identification of irregularities (if any), compliance with standards and strategic recommendations.
Our experts also offer advice on how to optimize processes, reduce risks and improve financial management.
A auditing in accounting is not just a legal obligation or a bureaucratic formality. It is a strategic investment that protects your business, offers regulatory compliance and provides valuable insights for smarter financial decisions.
In CLM Controller, We carry out specialized accounting audits, with a focus on companies in the Real and Presumed Profits, combining technical rigor with strategic orientation.
Our experienced auditors identify optimization opportunities, strengthen your internal controls and ensure full compliance with legal requirements.
Talk to an expert of CLM Controller and discover how a well-structured accounting audit can transform the financial management of your business.
Request a strategic diagnosis and find out about our customized solutions for companies seeking sustainable growth and operational security.
