Stages of an audit company for cost estimation and sale´s price establishment

Authors

  • Josmária Lima Ribeiro de Oliveira
  • Antônio Artur de Souza
  • Carlos Maurício Vieira

Abstract

This paper presents a discussion about the process of cost estimation and price establishment in auditing companies which cater to various types of clients and render services by means of taylor-made projects, that is, made to order since each client company presents different characteristics of internal control and information system. Each service requires the establishment of a price taking in consideration the characteristics of the client company and its requirements. Price establishment encompasses several stages, including cost estimation. The process model of cost estimation and establishment of price, developed by Souza (1995), is the basis for the discussion presented in this paper.

Key words: auditorship, stages, cost estimation, price establishment.

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Published

2021-05-25

Issue

Vol. 1 No. 1 (2004): May/Aug

Section

Articles

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