Um enfoque sobre o relacionamento da auditoria fiscal com a contabilidade.

Abstract

This work agues the involvement that the fiscal audit has with the accounting, considered, in this study as one of branches of countable audit, for this reasons it must be executed by someone has knowledge in countable science. The same is destined the verification of countable demonstration, however, its focus is in the several fiscal transactions being great importance for public institutions (Union, States, Cities) in general, search in it the confirmation of the fiscal facts. The present research had purpose to investigate importance attributed to the countable information, in execution of fiscal audit in Paraiba, about the point of view of fiscal auditor establishment. In the way, using the inductive method it was realized a bibliographical an outdoors research, where the instrument of data collection, in questionnaire form, had directed for the current fiscal auditors of Paraiba establishment. Obtaining a rate of answer of 55% what represents 74 questionnaires properly answered. The refined results show, among others, that 58% of the respondents had agreed to be necessary have solid knowledge in Countable Science for the execution of the fiscal audits. The use of countable instrument was evidenced too, where 49% of the respondents had affirmed to realize conference of countable book keeping of its audited. In view o this it is concluded that the fiscal auditors of Paraiba attribute importance to countable information once make useful it's in the execution of their audit works.