Financial statements fulfill an important role of accounting to generate, for their users, useful information for the decision-making process. With these documents, the accounting user has access to relevant data, enabling ...

The Government Audit is an important instrument used to guarantee operational results in the management of the Public situation, in order to contain irregularities and frauds with the Public coffers ...

Cost accounting was created to assist in price formation and decision making, after major changes in the production process during the Industrial Revolution. This branch of accounting is indispensable from small to large ...

This research aims to take an approach about accounting online. The online accounting was based on technological innovation in accounting environment, making the accounting go through advances. The human need to use ...

The purpose of this paper is to explore Tax Planning, the three most common tax regimes, namely Real Profit Presumed Profit and Simple National, to present its regulations for a better understanding of the subject, and ...

Since the emergence of work relationships where someone is coordinated by another person, there is the so-called personnel department. Over the years, the demand increased as companies emerged and labor laws were created, ...

Simples Nacional is a tax regime that is usually chosen by Microenterprises as a form of tax savings, and, since Complementary Law 155/2016, with the creation of the r factor, Simples Nacional can also be a tool to ...

The Covid-19 pandemic has represented a global public health problem, with social distancing and isolation as a major preventive measure, which has caused rapid changes in the job market. The primary objective of the ...

Organizations have several departments, including internal control, which is where the objectives and goals to be achieved are elaborated, internal audit works in a way that makes internal control more effective, through ...

Internal auditing, in accordance with the Brazilian Accounting Standard, can be defined as a set of procedures that comprise methodologically structured examinations, analyses, evaluations, surveys and evidence, with the ...