Auditoria externa em um instituto do terceiro setor: um estudo de caso

Abstract

This article reports the results of an external audit at an institute that operates in the third sector. The preparation of such audit in addition to providing access to information relevant to the entity, provided the preparation of an opinion, which can serve as a beacon to the effectiveness of management actions to improve its accounting controls. The methodology was initially for a literature search, in turn, be used a case study involving the examination of reports, documents and financial statements of the institution of the third sector. At the end of the study, we determined that the external audit is an important component for the third sector entities, not only as a means of accounting to analyze your situation, but also generate relevant information that can either show your commitment to transparency its social, managerial and accounting, as well as obtain data that can contribute to the improvement of its management.