Os papéis de trabalho e a sua contribuição na auditoria de controle de estoque

Abstract

The objective of this work was to address the contribution of the documentation called work Papers in a stock control audit, when a particular company has the need to obtain more accurate information, so that it can offer more credibility and security in decision making that need to be implemented in the organization. This is a qualitative, bibliographical and descriptive study. The constructs demonstrate that the audit is fully responsible for making the analysis of the financial statements, so that they are able to detect something that has been executed in a way, that in the understanding of these professionals, can be improved, correcting certain failures that are jamming the flow of the operational process of the company's inventory area. The work papers are documents elaborated by a team of auditors that serve as essential support to the team in the exercise of the profession. And for this reason, they should be at the side of these professionals so that they can use them at the time it takes. The information commented on in this type of documentation should be documented in a clear and legible way to not generate doubts, and anyone who may have access to this material can read, interpret and understand.