Diferença entre Teste de Superavaliação e Subavaliação

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Na Contabilidade, é comum nos deparamos com o teste de superavaliação e teste de subavaliação – sobretudo quando tais tópicos estão relacionados à auditoria. De toda forma, você sabe qual é a diferença entre Teste de Superavaliação e Teste Subavaliação? Vejamos algumas questões acerca do tema.

CEBRASPE (2015):

QUESTÃO CERTA: Na análise do saldo de uma conta do balanço patrimonial, sem prejuízo da revisão analítica pura, o auditor deve considerar a conferência da exatidão aritmética de documentos que tenha suportado o lançamento contábil, bem como, em geral, dirigir os principais testes para detectar a presença de superavaliação das contas devedoras e a subavaliação das contas credoras.

O auditor poderá utilizar a técnica de conferência de cálculo, juntamente com o de revisão analítica, caso entenda necessário. A segunda parte da questão também está correta, pois pelo princípio da prudência, deve-se testar se as contas devedoras estão superavaliadas e se as contas credoras estão subavaliadas.

CEBRASPE (2016):

QUESTÃO ERRADA: Os testes de subavaliação são comumente indicados para itens que compõem os ativos e as despesas; e os testes de superavaliação costumam ser recomendados às contas de passivo e de receitas.

Inverteu.

Subavaliação – contas do passivo e receitas (contas credoras)

Superavaliação – contas do ativo e despesas (contas devedoras)

A experiência tem demonstrado que é mais prático dirigir os testes principais de SUPERAVALIAÇÃO para as contas devedoras (normalmente, as contas do ativo e despesas) e os de SUBAVALIAÇÃO para as contas credoras (geralmente, contas do passivo e receitas).

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CEBRASPE (2009):

QUESTÃO CERTA: Na realização do teste para superavaliação, o auditor deve partir do valor registrado no livro razão geral para o documento-suporte da transação.

CEBRASPE (2020):

QUESTÃO ERRADA: Ao encontrar lançamentos contábeis com valores incorretos para maior e para menor em várias rubricas de uma entidade, o auditor externo deve aplicar os testes principais de subavaliação nas contas de ativos e despesas dessa entidade.

“Segundo Almeida (2012), a experiência tem demonstrado que se deve dirigir os testes principais de superavaliação para as contas devedoras (ativo, despesas) e os de subavaliação para as contas credoras (passivo, receitas).”

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