Uma análise da percepção dos discentes egressos de ciências contábeis com relação às principais diferenças entre auditoria e perícia contábil.

Abstract

This work focuses on key differences in auditing and accounting expertise, where the first objective continuity of management while the second aims to clarify the controversy over race, but although they have different objectives, many still have a distorted idea, mistaking them together. The objective of this research is to acquire information about the perceptions of students who are completing the course in Accounting and enrolled in the course of an accounting expert at the Federal University of Campina Grande - Campus Sousa/PB in the period 2010.2, on the main differences between auditing and accounting expertise, as they are about to enter the job market. Developed through literature research and field, and the data collection instrument in a questionnaire, where the 66 students enrolled, 40 were present for the search, obtaining a response rate of 100%, as 40 questionnaires properly answered. The results show that most respondents have knowledge about the distinctions between audit and accounting expertise with respect to the execution of the work, time aspect, objectives, limitations, universe approach, resolutions regulating class, users, and the prevention of errors or fraud procedures in relation to information obtained and the manifestation of beliefs. Given the above though most participants have knowledge about the distinction between auditing and forensic accounting, there is still a concern by a minority of respondents who will step into the job market without the necessary basic knowledge concerning the topic under study.