Audit procedures applied by the independent auditors of Santa Catarina companies in third sector entities Procedimentos de auditoria aplicados pelas empresas de auditoria independente de Santa Catarina em entidades do Terceiro Setor

The aim of this paper is to identify what are the audit procedures used by independent auditing companies established in Santa Catarina (SC) on the third sector entities. This is a descriptive study, a survey and a quantitative approach. The population amounts to 23 audit companies established in SC...

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Bibliographic Details
Main Authors: Paulo Roberto da Cunha, Roberto Carlos Klann, Silene Rengel, Jorge Eduardo Scarpin
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2010-12-01
Series:Revista de Contabilidade e Organizações
Subjects:
Online Access:http://revistas.usp.br/rco/article/view/34777