O Que São Testes Substantivos? (Com Exemplos)

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Última Atualização 3 de dezembro de 2020

QUESTÃO CERTA: A obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade é o objetivo: dos testes substantivos.

QUESTÃO CERTA: Ao realizar auditoria no SIAFI, o auditor pode aplicar testes substantivos para verificar se os valores licitados foram corretamente registrados pela contabilidade da auditada.

Testes substantivos: visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade e são divididos em testes de transações e saldos e procedimentos de revisão analítica.

QUESTÃO ERRADA: Os testes de observância são aplicados pelo auditor quando ele deseja obter provas suficientes e convincentes sobre transações, de maneira a lhe proporcionar fundamentação para a opinião acerca de determinados fatos e para avaliar a funcionalidade do sistema contábil da empresa auditada.

QUESTÃO CERTA: Os testes de auditoria que visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da entidade são denominados: substantivos.

QUESTÃO CERTA: No Sistema de Controle Interno Federal, os procedimentos de auditoria que visam à obtenção de evidências quanto à suficiência, exatidão e validação dos dados produzidos pelos sistemas contábil e administrativos da entidade são denominados: Testes substantivos.

QUESTÃO CERTA: Na auditoria da administração pública, os testes realizados com o objetivo de obter evidências quanto à suficiência, exatidão e validação dos dados produzidos pelo sistema contábil e administrativo do ente público são denominados testes: substantivos.

Dica: Sis​temas de informação relacione com Testes Substantivos.

QUESTÃO ERRADA: Os testes substantivos visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. 

NBC T-12

12.1.2 – PROCEDIMENTOS DA AUDITORIA INTERNA

12.1.2.1 – Os procedimentos de auditoria interna são os exames, incluindo testes de observância e testes substantivos, que permitem ao auditor interno obter provas suficientes para fundamentar suas conclusões e recomendações.

12.1.2.2 – Os testes de observância visam a obtenção de uma razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários da Entidade.

12.1.2.3 – Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da Entidade.

QUESTÃO ERRADA: A verificação da compatibilidade entre os lançamentos efetuados em determinada conta e a documentação correspondente é tipo de teste denominado de observância, enquanto a verificação do cumprimento da rotina definida para a escrituração desses fatos constitui teste do tipo adjetivo.

QUESTÃO ERRADA: Para se obterem evidências quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da entidade, devem ser feitos testes de observância.

QUESTÃO ERRADA: Os testes substantivos visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. 

QUESTÃO CERTA: Quando um Auditor confirma com o Banco do Sul SA o saldo disponível ao final do exercício, com a finalidade de comprovar a exatidão dos registros contábeis, está realizando um teste: substantivo. 


QUESTÃO CERTA: Em determinada empresa pública estadual, está planejado para o mês de agosto de 2015 a realização de auditoria interna nas contas do ativo imobilizado da empresa. Assim, para alcançar os objetivos da auditoria serão aplicados testes de auditoria. Segundo a NBC TI 01, visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade os testes de auditoria denominados de: substantivos.


QUESTÃO ERRADA: Os testes de observância objetivam a obtenção de evidências quanto à suficiência, exatidão e validação dos dados produzidos pela instituição auditada.

NBC TI 01 – Da Auditoria Interna.

12.2.3.3 – Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

QUESTÃO CERTA: Suponha que, em uma auditoria de estoques, devam-se aplicar testes substantivos adequados a cada objetivo predeterminado. A esse propósito, assinale a opção que associa corretamente o teste aplicável ao correspondente objetivo da auditoria: Exame de notas fiscais de vendas para constatar se a apropriação do resultado bruto está sendo efetuada de forma correta.

QUESTÃO ERRADA: Caso um auditor tenha registrado em seu relatório de acompanhamento de inventário de bens que a entidade auditada não atendia aos preceitos vigentes por apresentar lacunas no campo representativo da identificação física do bem (etiqueta patrimonial), o achado de auditoria seria resultante do teste de observância aplicado.

O auditor observou uma falha na suficiência, exatidão e validade dos dados do inventário da entidade (nesse caso, a etiqueta patrimonial). Nesse caso, o achado seria resultante do teste substantivo. Se a questão indicasse que a preocupação do auditor era a verificação dos controles internos relacionados ao inventário, aí sim seria teste de observância.

TESTE DE OBSERVÂNCIA — CONTROLE INTERNO

TESTE SUBSTANTIVO — SUFICIÊNCIA, EXATIDÃO E VALIDADE DE DADOS.

QUESTÃO ERRADA: Os testes substantivos permitem ao auditor definir o erro monetário máximo que não produzirá distorções relevantes e não diminuirá a confiabilidade das demonstrações contábeis. Os testes de observância, por sua vez, permitem ao auditor definir o desvio máximo, ou ainda, o risco máximo que não impedirá a conclusão acerca da regularidade dos controles estruturados.

No PLANEJAMENTO –> calculamos os riscos;

Na EXECUÇÃO DO TRABALHO –> aplicamos testes.

Procedimentos Substantivos: são os procedimentos de auditoria planejados para detectar distorções relevantes no nível de afirmações.

Os procedimentos substantivos podem ser divididos em:

a) Testes de Detalhes (denominados testes de transações e saldos pelas normas antigas), que fornecem evidências nas quais o auditor verifica se os fatos contábeis foram adequadamente registrados; e

b) Procedimentos analíticos substantivos

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, que consistem na verificação do comportamento dos valores significativos, mediante índices, quocientes, quantidades absolutas ou outros meios, com vistas à identificação de situação ou tendências atípicas.

QUESTÃO CERTA: De acordo com as regras de auditoria o procedimento substantivo, planejado para detectar distorções relevantes no nível de afirmações, inclui: testes de detalhes e procedimentos analíticos substantivos.

QUESTÃO ERRADA: Procedimento Substantivo é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.

QUESTÃO ERRADA: Os testes substantivos ou procedimento substantivo objetivam confirmar se os sistemas são substantivos, ou seja, se estão funcionando adequadamente.

É a incorreta pois conceituou teste substantivo com teste de observância/controle.

Conceitos extraídos das normas de auditoria:

Teste de observância/controle/aderência


NBC TI 01 12.2.3.2  –  Os testes de observância visam à obtenção de  razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade.

NBC TA 330 Teste de controle é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.


Teste/procedimento substantivo


NBC TI 01 12.2.3.3 – Os testes substantivos visam à obtenção de evidência quanto à   suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

NBC TA 330 Procedimento substantivo é o procedimento de auditoria planejado para detectar distorções relevantes no nível de afirmações. Os procedimentos substantivos incluem:

    (a) testes de detalhes (de classes de transações, de saldos de contas e de divulgações); e

     (b) procedimentos analíticos substantivos

QUESTÃO CERTA: Os testes substantivos ou procedimento substantivo visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade.

QUESTÃO CERTA: Os testes substantivos ou procedimento substantivo são definidos como procedimentos de auditoria destinados a obter competente e razoável evidência da validade e propriedade do tratamento contábil das transações e saldos.

QUESTÃO CERTA: Conforme as Normas de Auditoria Governamental – NAG, emitidas pelo Instituto Rui Barbosa, em 2010, para o controle externo brasileiro, o exame praticado pelo profissional de auditoria governamental com a preocupação de obter competente e razoável evidência comprobatória da validade e propriedade material do tratamento de eventos e transações pelo ente público. A ênfase é na obtenção de evidências detalhadas. Tal procedimento, planejado para detectar distorções relevantes, que visam a identificar operações ou saldos anormais por meio de comparação de saldos ou da evolução dos dados ao longo do tempo, é conhecido como: Teste analítico substantivo ou de comprovação.

Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade, dividindo-se em:

a) testes de transações e saldos; e

b) procedimentos de revisão analítica.

11.2.6.2 – Na aplicação dos testes de observância e substantivos, o auditor deve considerar os seguintes procedimentos técnicos básicos:

a) inspeção – exame de registros, documentos e de ativos tangíveis;

b) observação – acompanhamento de processo ou procedimento quando de sua execução;

c) investigação e confirmação – obtenção de informações junto a pessoas ou entidades conhecedoras da transação, dentro ou fora da entidade;

d) cálculo – conferência da exatidão aritmética de documentos comprobatórios, registros e demonstrações contábeis e outras circunstâncias; e

e) revisão analítica – verificação do comportamento de valores significativos, mediante índices, quocientes, quantidades absolutas ou outros meios, com vistas à identificação de situação ou tendências atípicas.

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