Avaliação do programa de educação profissional continuada na ótica de um auditor independente atuante em Goiás
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Data
2014-07-02
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Universidade Federal de Goiás
Resumo
The program of Continuing Professional Education is mandatory for auditors. Entered into
force in 2003, with the enactment of CFC Resolution No. 945/02 and is currently regulated by
Resolution CFC NBCPA12 of December 11, 2013, which came into force from January 1,
2014. Such a program is of paramount importance for the professional to keep up, can offer
better service and keep up competitively in the market. This study aimed to verify the
perception of an independent auditor, active in Goiás, about Continuing Professional
Education Program. To develop the research, in-depth interview was conducted with an
independent auditor registered with the National Registry of Certified Public Accountants
(CNAI) active and registered with the CVM (Securities Commission), with later use of the
technique of content analysis. Analyses showed that the courses to meet the continuing
professional education program in the state of Goiás are few, but the number of points to be
completed is also small. It was found also that there is a repetition in the accountability of
hours completed, since it occurs with the CFC (Federal Accounting Council) and later to the
CVM and to other professionals in the accounting area the program should be mandatory,
longer be required only to the independent auditors. Then it was concluded that the program
of continuing professional education is satisfactory but still needs to be improved, and at the
same time being more comprehensive, by offering more courses, so that it can better serve the
professional accounting area as much as other independent auditors.
Descrição
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Programa de Educação Profissional Continuada, Auditores independentes, Goiás, Continuing Professional Education Program, Independent auditors
Citação
OLIVEIRA, Letícia de. Avaliação do programa de educação profissional continuada na ótica de um auditor independente atuante em Goiás. 2014. 43 f. Trabalho de Conclusão de Curso (Graduação)-Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.