Management accounting systems in an audit firm: an application with the usual audit tests

Abstract

The obligation to fix the honorariums of the audit work before performing the order makes audit firms pay particular attention to the costs that might result from such work. Coinciding with the adaptation of the International Standards on Auditing in many countries, this academic writing seeks to implement a Management Accounting System in an audit firm which work in different sectors, providing as a result a useful example for audit firms that are in a similar case and a reflection for many which already follow a system.