“Is auditing useful?” or “Auditing: its noble reason for being”


Under this title were exposed in the last National Congress organized by the Order of Chartered Accountants (OROC), some reflections, insufficient, of course, but also perhaps overflowing, of topics already addressed previously.



What role and utility does the auditor have in the exercise of his professional responsibilities and in the community in which he is inserted? In what way is this usefulness revealed at each moment?

And, from the current challenges, what concerns emerge, in my understanding, as the most ambitious in the exercise of such functions?


In my opinion, of the current challenges in auditing, three essential concerns are undoubtedly highlighted.


That, from the greater domain of mathematics, the theory of probabilities and the use of formulas, the intelligence of the auditor is not or is diminished.

Although I think I’m skeptical enough to know the place of the ‘formulas’ and how much they may or may not help in professional judgment.


May the greater use of more sophisticated computer equipment and systems and their algorithms do not diminish their intelligence.


This is because I have already trusted a computer when it was wrong.



And even if, finally, for the greater knowledge of the law, for the mastery of its application, once again its intelligence as an auditor is not diminished.


This is because I know how the fulfillment of the law worries me and how it carries the risk of confusing it with the duty fulfilled.

The questions – the worries – have a spring effect, they drive the mind and arouse an eternal curiosity to which we try to respond at every moment.

Naturally, they would add a question. What can increase our intelligence?


I know what everyone knows. Good sleep, careful nutrition, physical and mental exercise, a healthy coexistence, personal and professional balance, in short, a complete and healthy human life.

But, besides that, there are many other means and instruments that allow us to increase our intelligence.



One of them, of unquestionable, is the regular contact and practice with many other professionals, whose experiences value us, so we can learn. Also, therefore, the observation of work done is a means that I know and highlight.

The many hours of observation in my work as well as in the work of many others raise our perception of what can and should be done and what is sometimes less achieved and accomplished.

And dialogue. Many hours of regular contact with other professionals, observation and dialogue significantly elevate our intelligence and the immense potential we have in our lives.



In the exercise, in particular, of my profession, all those who have had the opportunity for more direct dialogue with other colleagues and professionals are witnesses to the advantages of dialogue and the enjoyment of the results of this dialogue.

In OROC, in particular, the adherence to the proposed initiatives of reflection, by all the contributions that are always being given, to each question and/or request – a new arrangement of ideas or the search for new ones.

Likewise with those who work in the public oversight of the profession. The exercise of this profession is difficult. Its supervision cannot be easy. It is up to us to help; we know that we have to evidence the support of our conclusions, without exaggeration of bureaucracy, of course.

We recognize how much we have strengthened our performance or, why not assume?; even improved, thanks to the interpellation of our supervisor.


In auditing, there is a constant enrichment and a permanent collaboration in the search for the solution.

From a difficult and demanding responsibility that benefits all of us. In community.