Avaliação do programa de educação profissional continuada na ótica de um auditor independente

Carregando...
Imagem de Miniatura

Data

2014-07

Título da Revista

ISSN da Revista

Título de Volume

Editor

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 Ja nuary 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 Continui ng 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 ther e 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 ind ependent 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 professi onal accounting area as much as other independent auditors.

Descrição

Palavras-chave

Programa de educação profissional continuada, Auditores independentes

Citação

OLIVEIRA, Letícia de. Avaliação do programa de educação profissional continuada na ótica de um auditor independente. 2014. 44 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.