Diferenças e semelhanças entre perícia e auditoria contábil na percepção dos acadêmicos e egressos da Universidade Federal da Grande Dourados

Abstract

This research aimed to analyze what the main differences between the professions of Auditor and Accounting expert in the perception of academic and course graduates of Accounting Sciences from the Federal University of Grande Dourados. Thus, after listing the differences between the professions, their responsibilities and the relevant rules to each of them, it sought to know if the students and course graduates of Accounting Sciences from the Federal University of Big Dourados can see what are the differences between the professions Auditor and Accounting expert. To achieve these goals, questionnaire was sent to sixty students of the last semesters of the course in Accounting from the Federal University of Grande Dourados and some students who have graduated in previous years. These responses were tabulated and was made a comparison of responses to the theoretical framework of this study. It was noticed that most of the students who are to graduate and also have graduated, still find it difficult to differentiate the two professions. Expertise and auditing are two professions of accounting that cause much doubt about the differences. It highlights some differences at work: sampling, academic and professional performer.