A auditing as a profession, it has achieved vast evolution in the market, providing services that include various activities as a process to obtain evidence that proves the appropriateness of a company's activities.
Although the focus of auditing If you are an outsider in the financial area, it is currently possible to extend your function to various sectors and business segments.
The term auditor originates from Latin, which means “listener”. Sá (2002) says that “The name Auditor is old, but its origin or the precise date on which it was consecrated is not known for certain, assuming that it may have been adopted around the 13th century in England, during the reign of Edward I, the term auditor in Latin means one who hears or listeners”.
It was during the evolution of capitalism that auditing The external one began as a service. The companies ceased to be exclusively family members and many competitions appeared, factors that forced them to expand their business to support the market of the time.
In the second half of the 17th century, the Industrial Revolution motivated the creation of new guidelines for accounting techniques and auditing external, which increased the importance of financial statements as a security factor for investors. That's because they started to require that the records be examined by an independent professional.
The primary working condition of auditing external is independence. The auditor must be independent and impartial in interpreting the records and exercising his judgment. Therefore, the auditor's work must be adequate to the standards of auditing and techniques applicable to the exercise of their function.
In Brazil, the auditing Externally issued Certificates of Audit as a product of auditing, but starting in 1949, internal control was stipulated as the basis for the auditor's work and this Certificate was replaced by the Auditor's Opinion, adopted to date, although with updated auditing standards.
A auditing foreign exchange gained more space in 1965, by Law No. 4,728, which regulated the capital market. That's when Brazilian law mentioned the expression “independent auditing” for the first time. Later, the Central Bank of Brazil made it mandatory to auditing external to almost all the institutions that make up the National Financial System and publicly traded companies.
Since then, remarkable changes have taken place in the profession, which has been gaining great space in the market. Today, we are living in the moment of audits and external auditing, through its work, seeks to add not only security and credibility to companies, but also better control and greater business knowledge to assist in business planning.
