For Teixeira

In accordance with Jasper (2007), to alliviate the weight of the tributes, the companies appeal to the management tax, which can contemplate mechanisms of legal action to contest improper collections, therefore the entrepreneur cannot simply stop to pay tributes. He allows, still, that the company if is valid legal steps to reduce the tax burden in the accomplishment of its businesses, adopting criterion of regimes existing that it they will be more favorable in the hour of the outlay. Multi Commodity Exchange oftentimes addresses this issue. Therefore, the management tax is a differential, a time that the efficient administration of the tax burden reduces the production costs, promotes the continuity, increasing the profitability and competitiveness of the company. For Teixeira and Zanluca (2010), the management tax is the process of management of the aspects tributaries of one determined company, with the purpose of adequacy and planning, aiming at control of the operations that have direct relation with tributes. The high tax burden makes impracticable some operations, being responsibility of the administrator to become possible, in terms of costs, the continuity of the company. The auditorship, in turn, is presented as one of the instruments most efficient in the improvement of the system of management of any institution and when applied well, it makes possible the diagnosis of not-conformity in the evaluated system. The auditorship is a countable specialization directed to test the efficiency of the patrimonial control with the objective to express the opinion on definitive demonstrations. Lopes de S (2002) affirms that auditorship is the technology applied to the systematic examination of the registers, demonstrations and of any you inform or elements of countable consideration, aiming at to present opinions, conclusions, critical orientaes on situations or patrimonial phenomena of the aziendal, public or private wealth, want occurred, want for occurring or prospectados. As Franco and Marra (2001), auditorship is the countable technique that objective to get elements that allow to judge if the accepted accountings and the financial demonstratives adequately reflect the situation economic-financier of the patrimony, the results of the examined period and the too much situations in demonstrated them.