A percepção de relevância da auditoria independente em micro e pequenas empresas no Vale do Ivinhema - MS

Abstract

The article aimed to identify the perception in micro and small companies about accounting auditing within organizations, describing the benefits when used as a relevant tool in management. This form of auditing is considered, by the business society, as a tool for the exclusive use of publicly traded companies, when it is an important management tool for leveraging micro and small regional companies, through the benefits it provides in strategic planning. Bibliographical research was used for justification and data collection carried out through research with a semi-structured questionnaire applied to respondents residing in Vale do Ivinhema (MS). The results showed that 85% of respondents understand the definition of independent audit. It was also identified a relevant percentage of 26% of respondents who do not understand and do not find financial statements useful for the business. It is necessary that there is an evolution in the standardization of external audit processes within organizations, especially in micro and small companies, due to its importance to assist in the processes of planning and business management.