FERNANDES, M. F. O.; FERNANDES, Maria de Fátima Oliveira.
Resumo:
Facing a capitalist system that covers the economy of a country , it is necessary to
apply some mechanisms governing bodies for the promotion rules of credibility and
improving the capital market before the investing public and society as a whole.
Therefore , it is up to audit and verify the information contained in inspection practices
so that government regulators and regulators of the accounting profession and acquire
technical standards of ethics and professional conduct qualified and objectives directed
to the public. The research is characterized as part of an exploratory study where a
data analysis focused on the acquisition of information reported and qualitative
research on the phenomena studied by researchers cited throughout the book there is .
The methodology used here comprised the collection procedure and sources of
information that demonstrates the application of qualitative and variable elements to
meet the problem as a social phenomenon . The analysis of data was acquired through
survey data ( questions ) where there is the importance of information related to the
curricular component Accounting Auditing . As a result , research has shown that the
institution prepares the student to work as an accounting professional in various
segments , and to pursue a specific career is necessary specialization in the desired
segment.