Revisão pelos pares: uma ferramenta de controle de qualidade dos trabalhos de auditoria independente

Abstract

In order to ensure that the audit work is performed properly and with the quality required for the achievement of its objective, the regulatory body and professional bodies have established control mechanisms of these works, among which include the External Quality Review Peer. The present study aimed to examine, through exploratory research and qualitative data analysis, the information submitted by the Committee Administrator Program for External Quality Review (CRE) in reports of activities delivered in the years 2011, 2012 and 2013. The results indicate that the total number of reports analyzed by the CRE, only 13 % are unqualified reports without recommendations. The data shows that the number of auditors who maintain an excellent system of internal quality control, which fully meet the Brazilian Technical Standards and Accounting Professionals and the rules issued by regulators, is still rather low.