Professional consequences of conceptual weaknesses in the control area

Abstract

The conceptual weaknesses of control are, without a doubt, part of the causes of the byzantine discussions between the external auditor and the state reviewer. The problems of formation have their incidence in the instrumentation of the exercise oriented to the sterile financial audit supported by the sad, but famous work papers and with the null and void impact and social incidence. Only the norms aid in the exercise. It is not the same TO CONTROL as TO EVALUATE and then do a Follow-Up. Even now in the majority of the cases, the reviewer of the audit utilizes the rudimentary purposes of the EVALUATION concept and in some cases in the FOLLOW-UP but not those of CONTROL. This means that control is not practiced even though some particular norms demand this and others indicate a totally other difference.