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Abstract(s)
Na generalidade, pode-se afirmar que toda e qualquer tipo de informação deve ser credível de forma a que as pessoas a quem a mesma se destina possam retirar delas conclusões idóneas.
Contudo, este princípio será ainda mais importante para a informação financeira produzida pelas entidades, uma vez que a mesma se destina a uma vasta gama de destinatários.
As mudanças nos mercados, nomeadamente a nível tecnológico, político e regulamentar geraram desenvolvimentos no mercado de auditoria e passaram a exigir dela informação compreensível, relevante, fiável e comparável.
É, então, de extrema importância que o auditor se revele independente no exercício das suas funções.
O presente estudo tem como finalidade evidenciar a problemática da independência por parte dos auditores e empresas de auditoria no decurso das suas funções.
Com o objetivo de avaliar as condicionantes da independência dos auditores externos, foi desenvolvido um questionário que foi enviado para uma seleção de Revisores Oficiais de Contas, Auditores Internos e Docentes de áreas relacionadas com a auditoria.
As conclusões deste estudo indicaram que a rotação dos auditores e a prestação de serviços de não auditoria em simultâneo com os serviços de auditoria, são os fatores que mais condicionam a independência dos auditores.
In general, it can be said that any kind of information must be credible in such a way that persons to whom it is intended, can draw appropriate conclusions. However, this principle will be even more important for the financial information produced by the entities, as it is intended for a wide range of recipients. Changes in markets, notably at the technological, political and regulatory levels, have led to developments in the audit market and have required it to have comprehensible, relevant, reliable and comparable information. It is, therefore, of utmost importance that the auditor should be independent at the performance of his duties. The purpose of this study is to highlight the problem of independence on the part of auditors and audit firms in the course of their duties. With the objective of evaluating the external auditor's independence, a questionnaire was developed and sent to a selection of Statutory Auditors, Internal Auditors and Teachers in areas related to auditing. The conclusions of this study indicate that auditor’s rotation and the provision of non-audit services simultaneously with audit services, are the factors that most condition the auditor’s independence, in the opinion of the respondents
In general, it can be said that any kind of information must be credible in such a way that persons to whom it is intended, can draw appropriate conclusions. However, this principle will be even more important for the financial information produced by the entities, as it is intended for a wide range of recipients. Changes in markets, notably at the technological, political and regulatory levels, have led to developments in the audit market and have required it to have comprehensible, relevant, reliable and comparable information. It is, therefore, of utmost importance that the auditor should be independent at the performance of his duties. The purpose of this study is to highlight the problem of independence on the part of auditors and audit firms in the course of their duties. With the objective of evaluating the external auditor's independence, a questionnaire was developed and sent to a selection of Statutory Auditors, Internal Auditors and Teachers in areas related to auditing. The conclusions of this study indicate that auditor’s rotation and the provision of non-audit services simultaneously with audit services, are the factors that most condition the auditor’s independence, in the opinion of the respondents
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Auditoria Auditoria interna Auditoria externa Independência Independence External audit Assurance Internal audit