THE ROLE OF THE ACCOUNTING AUDITOR IN STRENGTHENING TRANSPARENCY AND COMPLIANCE WITH THE APPLICATION OF BEST ACCOUNTING PRACTICES IN FAMILY BUSINESSES/O PAPEL DO AUDITOR CONTABIL NO FORTALECIMENTO DA TRANSPARENCIA E DA CONFORMIDADE COM APLICACAO DAS MELHORES PRATICAS CONTABEIS EM EMPRESAS FAMILIARES/EL PAPEL DEL AUDITOR CONTABLE EN EL REFUERZO DE LA TRANSPARENCIA Y EL CUMPLIMIENTO DE LA APLICACION DE LAS MEJORES PRACTICAS CONTABLES EN LAS EMPRESAS FAMILIARES

Family businesses represent a large portion of the business sector worldwide. These organizations have distinct characteristics, since members of the same family, who often have particular interests and dynamics, conduct management. In this context, accounting plays an essential role in ensuring the transparency, governance and sustainability of these companies. Thus, this study's general objective is to analyze the role of the accounting auditor in family businesses, investigating the challenges and opportunities faced by these professionals in the specific context of these organizations. The specific objectives are to discuss the concept of family businesses, declare the role of the auditor in this context and expose its challenges. The applied methodology is anchored in exploratory bibliographical research, establishing a qualitative analysis based on studies that deal with societal competences related to sustainability. In conclusion, the role of the accounting auditor in family businesses goes beyond mere verification of numbers and financial statements. They act as guardians of financial integrity, enablers of transparency and trusted partners in a unique and often challenging business environment. Keywords: Accounting auditor; family businesses; guardians; paper. As empresas familiares representam uma grande parcela do setor empresarial em todo o mundo. Essas organizacoes possuem caracteristicas distintas, uma vez que a gestao e conduzida por membros da mesma familia, que frequentemente tem interesses e dinamicas particulares. Nesse contexto, a contabilidade desempenha um papel essencial na garantia da transparencia, governanca e sustentabilidade dessas empresas. Destarte, esse estudo tem como objetivo geral, e analisar o papel do auditor contabil em empresas familiares, investigando os desafios e as oportunidades enfrentadas por esses profissionais no contexto especifico dessas organizacoes. Os objetivos especificos sao discorrer sobre o conceito de empresas familiares, declarar o papel do auditor nesse contexto e expor seus desafios. A metodologia aplicada esta ancorada na pesquisa bibliografica do tipo exploratoria, estabelecendo uma analise qualitativa embasada em estudos que tratam de competencias societarias relacionadas com a sustentabilidade. Em conclusao, o papel do auditor contabil em empresas familiares transcende a mera verificacao de numeros e demonstracoes financeiras. Eles atuam como guardioes da integridade financeira, facilitadores