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Abstract(s)
A auditoria conjunta, na teoria, parece ser um método de trabalho excecional visto que
dois auditores independentes emitem uma opinião única sobre as demonstrações
financeiras de uma entidade, ou seja, existe o benefício de duas entidades independentes
e competentes por um custo marginalmente superior ou igual a uma auditoria regular.
No entanto, tem sido muito pouco utilizada no contexto nacional e europeu e não tem
havido interesse por parte da administração das empresas em querer conhecer mais
sobre este método e quem sabe adotá-lo nas suas empresas.
O âmbito desta dissertação vem no sentido de desenvolver o tema que é a auditoria
conjunta e através de um caso empírico reunir e tratar informação sobre a opinião
pública sobre este tema e sobre a sua possível aplicabilidade futura.
Sendo Portugal um país caracterizado por um reduzido número de empresas de grande
dimensão e sendo estas muito dependentes de financiamento bancário torna-se essencial
que as suas Demonstrações Financeiras sejam caraterizadas por serem verdadeiras,
completas e fiáveis e acompanhadas por uma certificação legal de contas que assegura
às entidades externas a validade das mesmas.
In theory, Joint Audit, presents itself as an exceptional work method as two independent auditors issue an unique opinion on the Financial Statements of the audited entity which means that you get the benefit of two independent competent and separate audit entities analysing your accounts by the same or a marginally superior cost of a regular audit. However this method has been fairly little used in the National and European context and there seems to be little interest by the administration of the companies in wanting to find out more about this method and who knows even apply it in their companies. This paper intends to develop the subject that is Joint Audit and through analysis of previous literature about the subject and through an empirical query gather and analyse the opinion of the public about the subject and its future applicability. Being Portugal a country characterised by a small amount of large companies and being them heavily dependent of bank financing it becomes essential that their Financial Statements are characterised as truthful, complete and reliable and accompanied by a legal certification that assures that to the stakeholders.
In theory, Joint Audit, presents itself as an exceptional work method as two independent auditors issue an unique opinion on the Financial Statements of the audited entity which means that you get the benefit of two independent competent and separate audit entities analysing your accounts by the same or a marginally superior cost of a regular audit. However this method has been fairly little used in the National and European context and there seems to be little interest by the administration of the companies in wanting to find out more about this method and who knows even apply it in their companies. This paper intends to develop the subject that is Joint Audit and through analysis of previous literature about the subject and through an empirical query gather and analyse the opinion of the public about the subject and its future applicability. Being Portugal a country characterised by a small amount of large companies and being them heavily dependent of bank financing it becomes essential that their Financial Statements are characterised as truthful, complete and reliable and accompanied by a legal certification that assures that to the stakeholders.
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Keywords
Auditoria conjunta Qualidade Independência Fiabilidade Reforma europeia de auditoria Joint audit European reform of audit Quality Independence Reliability