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Abstract(s)
Em virtude da importância da auditoria, os aspetos que possam contribuir ou prejudicar a qualidade dos serviços prestados pelas sociedades de auditoria são relevantes para as empresas. As Big Four são um padrão de excelência no que tange ao serviço de auditoria independente, sendo consideradas as quatro maiores empresas de auditoria. Posto isto, prevalece a teoria que a qualidade da auditoria está associada a empresas de maior dimensão. Diante deste contexto coloca-se a seguinte questão: a qualidade do serviços de auditoria é uniforme entre as Big Four? O objetivo principal é então analisar a existência dessa uniformidade, através dos critérios identificados entre a comparação desse grupo com as outras.
Para isso, procedeu-se à revisão da literatura sobre o tema escolhido e realizou-se uma pesquisa de campo através de inquérito por questionário. Os questionários elaborados, foram direcionados às empresas de Auditoria e Consultoria.
Feita a análise dos dados, concluiu-se que os inquiridos consideram que, ao contrário de que se presume, existe uniformidade na qualidade dos serviços de auditoria. Estes serviços melhoram a qualidade da informação para a tomada de decisões dos utilizadores.
In virtue of the importance of audit, every aspect that may be either beneficial or harmful to the quality of services provided by audit companies is relevant to the other companies. The Big Four are the pattern of excellence regarding independent audit services, being considered the four biggest audit companies. That being said, the theory that the quality of the services is associated to how iii big companies are prevails. Bearing this background in mind a question is to be asked: is the audit services quality uniform between the Big Four? The main objective is then to analyze the existence of the aforementioned uniformity, through the identified criteria between comparing that group with the others. In order to do that, the literature was reviewed on the chosen topic and a field survey was conducted through a questionnaire survey. The questionnaires elaborated were directed to Audit and Consulting companies. Based on the analysis of the data, it was concluded that respondents consider that, contrary to the assumption, there is uniformity in the quality of audit services. These services improve the quality of information for the decision making process of the users.
In virtue of the importance of audit, every aspect that may be either beneficial or harmful to the quality of services provided by audit companies is relevant to the other companies. The Big Four are the pattern of excellence regarding independent audit services, being considered the four biggest audit companies. That being said, the theory that the quality of the services is associated to how iii big companies are prevails. Bearing this background in mind a question is to be asked: is the audit services quality uniform between the Big Four? The main objective is then to analyze the existence of the aforementioned uniformity, through the identified criteria between comparing that group with the others. In order to do that, the literature was reviewed on the chosen topic and a field survey was conducted through a questionnaire survey. The questionnaires elaborated were directed to Audit and Consulting companies. Based on the analysis of the data, it was concluded that respondents consider that, contrary to the assumption, there is uniformity in the quality of audit services. These services improve the quality of information for the decision making process of the users.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Qualidade da auditoria Auditoria independente Big Four Posicionamento Quality of audit Market positioning Independent auditing