期刊名称：Revista Brasileira de Cineantropometria e Desempenho Humano
印刷版ISSN：1415-8426
电子版ISSN：1980-0037
出版年度：2017
卷号：22
期号：49
页码：127-141
语种：Portuguese
出版社：Univ Federal De Santa Catarina
摘要：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.
关键词：Information Management;Organization and Representation of Information;Documentary Language;Taxonomy;Accounting Audit;Knowledge Management;Gestão da Informação;Organização e Representação da Informação;Linguagem Documentária;Taxonomia;Auditoria Contábil;Gestão do Conhecimento
