Estudo de caso da fiscalização do CRC-MS junto aos contabilistas em Dourados-MS, no período de 2015-2016

Abstract

The objective of this study was to identify the infractions in lawsuits filed by the CRC-MS in the city of Dourados in the years of 2015 and 2016. The rules are the social laws, they help to better conviviality in society and establish limits and duties. Even with a concept of freedom, individuals are free until their attitudes violate one of these rules. The accounting professional needs to establish in his behavior certain conditions and characteristics, which refer to integrity in the services, good professional conduct, objectivity, competence, confidentiality, and trust of the information provided. For this, there is the Professional Code of Ethics of the Accountant, to guide the actions of the professionals, and to list the rights and duties. In order to achieve the objective of this research, a documentary analysis was carried out on data provided by the Regional CRC of Campo Grande, of the infractions occurred in the city of Dourados - MS in the years of 2015 and 2016. It was observed that there is still a resistance to the rules imposed by the Law, although there are punishments for those who do not comply; Therefore, it is important to note the importance of auditing with accounting institutions.