Convergência às normas internacionais de contabilidade e auditoria independente: uma análise das principais mudanças operacionais percebidas por um auditor independentes do estado da Paraíba.

Abstract

The discussion between essence and form brings up deliberations about how independent auditors can adapt to the new environment of accounting, thus the questioning of what were the most significant changes that auditors realized after convergence with international accounting standards and consequently migrating an accounting-based rules for a principles-based accounting. Thus, this study aimed to identify operational changes in the work of audit, post-convergence in the perception of an auditor independent of the state of Paraiba. It was found that among the main difficulties are the cost of implementing new practices of control, the time required by each service, increased the level of complexity of audit services in the face of subjectivism resulting from a principles-based accounting, causing a significant price increase. At the same time it is observed expansion of labor market opening for new professionals. The interpretation of the principles in the preparation of the financial statements do not rule out the hypothesis that the judgment exercised by the professional is not neutral, being touted as one of the consequences of international standards, thus representing a fine line between systems based on accounting principles and that based on rules previously applied.