Taxonomy of accounting distorsions
DOI:
https://doi.org/10.5007/1518-2924.2017v22n49p127Keywords:
Information Management, Organization and Representation of Information, Documentary Language, Taxonomy, Accounting Audit, Knowledge ManagementAbstract
http://dx.doi.org/10.5007/1518-2924.2017v22n49p127
Discusses the use of a taxonomy of accounting distortions arising from errors and fraud, focused, for the use of auditors, on risk analysis and selection of audit procedures. Its development follows the conceptual guidelines of faceted classification, through conceptual survey in literature. The referred taxonomy has as fundamental categories the phases of information, such as essential aspects, statements, resource cycles, resource sub-cycles, accounting distortions and statements (audit objectives). It is presented to the taxonomy development methodology and its applicability in the accounting audit as an organizing tool of information and knowledge. From the examples used, it concludes that it can be said that taxonomy guides the analysis of distortions as an audit trail, standardizing the concepts identified in natural language in a standardized classification structure.
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