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Advisor(s)
Abstract(s)
Nos dias de hoje é notório o crescimento do mercado económico e financeiro e com isso a necessidade de credibilizar a informação financeira das empresas. A credibilização dessa informação é um dos objetivos da auditoria externa que nem sempre foi praticada da forma mais íntegra e ética possível.
O presente estudo tem como objetivo abordar o conceito de auditoria e identificar quais são as determinantes dos honorários dos auditores externos. Além disso, esta investigação tem também como objetivo concluir se a auditoria financeira tem uma função importante relativamente à prevenção e deteção de fraude, se as remunerações dos auditores influenciam as conclusões dos seus relatórios de auditoria ou certificação legal de contas, perceber quais devem ser as consequências dos atos fraudulentas e quais as principais motivações das fraudes financeiras e, por fim, entender quem de facto tem a responsabilidade de implementar controlos e procedimentos antifraude.
A presente dissertação foi dividida em vários capítulos.
No primeiro, é feita uma abordagem teórica ao tema e conceitos subjacentes.
No segundo capítulo é explicada a metodologia de investigação levada a cabo neste trabalho. Por sua vez, no terceiro capítulo, está presente o caso empírico.
Posteriormente, temos presente uma conclusão geral, além de uma conclusão para as duas partes em que se subdividiu o caso empírico (parte I – auditados e parte II – auditores).
Logo em seguida, e para finalizar, temos presente as limitações ao estudo e sugestões de investigações futuras. Encontramos também as referências bibliográficas e apêndices que suportam este trabalho de investigação
Nowadays the growth of the economic and financial market is notorious, and with it the need to give credibility to the financial information of the companies. The credibility of information is one of the objectives of the external audit that has not always been practiced in the most complete and ethical way. The present study purposes to address the concept of auditing and identify the determinants of external auditors' fees. In addition, this investigation also aims to establish whether financial auditing plays an important role in preventing and detecting fraud, if auditors' remuneration influences the conclusions of their audit reports or legal certification of accounts, consequences of fraudulent acts and what are the main reasons for financial fraud, and finally to understand who actually has responsibility for implementing anti-fraud controls and procedures. This dissertation was divided into several chapters. In the first, a theoretical approach is made to the underlying themes and concepts. In the second chapter the research methodology carried out in this work is explained. In turn, in the third chapter, the empirical case is present. Subsequently, we have a general conclusion, as well as a conclusion for the two parts in which the empirical case (part I - audited and part II - auditors) was subdivided. Soon after, and to finish, we have limitations on the study and suggestions for future research. We also find the bibliographical references and appendices that support this research work.
Nowadays the growth of the economic and financial market is notorious, and with it the need to give credibility to the financial information of the companies. The credibility of information is one of the objectives of the external audit that has not always been practiced in the most complete and ethical way. The present study purposes to address the concept of auditing and identify the determinants of external auditors' fees. In addition, this investigation also aims to establish whether financial auditing plays an important role in preventing and detecting fraud, if auditors' remuneration influences the conclusions of their audit reports or legal certification of accounts, consequences of fraudulent acts and what are the main reasons for financial fraud, and finally to understand who actually has responsibility for implementing anti-fraud controls and procedures. This dissertation was divided into several chapters. In the first, a theoretical approach is made to the underlying themes and concepts. In the second chapter the research methodology carried out in this work is explained. In turn, in the third chapter, the empirical case is present. Subsequently, we have a general conclusion, as well as a conclusion for the two parts in which the empirical case (part I - audited and part II - auditors) was subdivided. Soon after, and to finish, we have limitations on the study and suggestions for future research. We also find the bibliographical references and appendices that support this research work.
Description
Keywords
Auditoria Controlo interno Honorários de auditoria Fraude Internal Control Audit Fraud Audit fees