Os efeitos do eSocial na auditoria trabalhista

Abstract

The advances of technology information, in line with constant growth of companies, both in size and diversification of their economics activities, It has driven the requirements of ancillary obligations by the oversight bodies, making it more complex for a limited group of people to control that operations related to their activities. In 2014, the Digital Bookkeeping System for Tax, Social Security and Labor Obligations - eSocial, was established through decree 8,373 December 11th, which It will be modifier the auditing performance agencies, which may impact the management of companies throughout the country. This study purpose is investigate eSocial effects audit evidence labor area, to address changes current structure labor information to the National Treasury. In that view, it was necessary to address Public Digital Bookkeeping System – SPED and its projects. This study purpose is emphasize importance Labor Audit as tool support management, with guaranteed independence, essential in modern and globalized business world. This study was carried out using bibliographical review about studies involving eSocial and possible impacts on independent audit labor area in Brazil, researching literature existence of related topics and make a critical analysis about possible effects of eSocial when implemented by company process audit. The study was divided into three stages: The first step consisted researching and disclosing main objects involving eSocial, and selecting main norms that guide beginning, middle and end of independent audit service, it was dividing into three planning topics, Evidence and Auditor's Report. The second step sought to verify, based on topics selected, procedures performed to characterized service description accomplishment. The third stage research sought analyze if eSocial implantation interferes in labor area independent audit. The impact is relevant for several users, like the supervisory organs that faram auditing in real time of enterprises. It is possible to realize, that the form as the data and informations will be available referents to the labor area, it will perfect the fulfilled work and will reduce them auditing risks.