> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/aa.md).

# AA

Apuração Assistida (AA) é um sistema desenvolvido pela Receita Federal para verificar e apurar o resultado das operações de um contribuinte de forma precisa e transparente, garantindo maior confiabilidade no processo do levantamento da CBS.\
\
Seu principal objetivo é reduzir a margem de erro humano e garantir o cumprimento das regras de conformidade. Para isso, o sistema executa validações automáticas em tempo real a cada etapa, alertando o usuário sobre inconsistências, dados ausentes ou divergências de valores antes que o fechamento definitivo seja realizado.

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