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Abstract(s)
A auditoria desempenha um papel de enorme importancia em diversos setores da
sociedade, esta não só promove a responsabildiade e transparencia nas operações, como
constrói também a confiaça dos utilizadores da informação financeira. Esta garante que
as demonstrações financeira espelham a realidade da empresas e promovem a
estabelidade dos mercados.
Fruto dos grandes escândalos no início do século XXI, a profissão de auditoria e os
auditores têm vindo a ser colocados em causa quanto ao seu profissionalismo e
credibilidade, levando os stakholders e utilizadores da informação financeira a questionar
se os serviços contratualizados são prestados com a devida qualidade.
Assim, a qualidade de auditoria surge como o principal foco deste estudo, de forma a
perceber junto de revisores ofiacias de contas e auditores no geral, se certos determinantes
afetam a qualidade de auditoria.
Desta forma, 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 a ROC e auditores.
Feita a análise dos dados, concluiu-se que os inquiridos consideram que, as características
do auditor, como a sua dimensão e especialização é aquela que mais pode influenciar a
qualidade de auditoria.
Auditing plays an extremely important role in various sectors of society. It not only promotes accountability and transparency in operations, but also builds trust among users of financial information. It ensures that the financial statements reflect the reality of the company and promotes the stability of the markets. As a result of the major scandals at the beginning of the 21st century, the auditing profession and auditors have been called into question with regard to their professionalism and credibility, leading stakeholders and users of financial information to question whether the services contracted are provided with the appropriate quality. Therefore, audit quality is the main focus of this study, in order to find out from statutory auditors and auditors in general whether certain determinants affect audit quality. In this way, the literature on the chosen topic was reviewed and field research was carried out using a questionnaire survey. The questionnaires were addressed to auditors and auditors. After analyzing the data, it was concluded that the respondents consider that the characteristics of the auditor, such as their size and specialization, are the ones that can most influence audit quality.
Auditing plays an extremely important role in various sectors of society. It not only promotes accountability and transparency in operations, but also builds trust among users of financial information. It ensures that the financial statements reflect the reality of the company and promotes the stability of the markets. As a result of the major scandals at the beginning of the 21st century, the auditing profession and auditors have been called into question with regard to their professionalism and credibility, leading stakeholders and users of financial information to question whether the services contracted are provided with the appropriate quality. Therefore, audit quality is the main focus of this study, in order to find out from statutory auditors and auditors in general whether certain determinants affect audit quality. In this way, the literature on the chosen topic was reviewed and field research was carried out using a questionnaire survey. The questionnaires were addressed to auditors and auditors. After analyzing the data, it was concluded that the respondents consider that the characteristics of the auditor, such as their size and specialization, are the ones that can most influence audit quality.
Description
Keywords
Auditoria Qualidade de auditoria Honorários Caracteristicas do auditor Rotação dos auditores Audit Audit quality Auditor rotation Fees Auditor characteristics