| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.62 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Na sua origem, a auditoria financeira tinha como finalidade prevenir e detetar erros e fraudes cometidos pelas empresas. Atualmente, o seu papel é bem diferente, a auditoria financeira tem como objetivo comprovar que a informação contida nas demonstrações financeiras está de acordo com o estabelecido nas normas que lhe são aplicáveis.
A auditoria financeira tem sido marcada, ao longo dos últimos anos, pelos vários escândalos financeiros, não só ocorridos no país como em todo o mundo.
A ética profissional do auditor e a opinião emitida pelo mesmo através do relatório de auditoria financeira tem-se relevado, nos últimos tempos, um importante tema de investigação. Isto porque o relatório de auditoria financeira representa o produto final de uma auditoria externa, que se espera independente.
Assim, o problema em estudo nesta investigação centra-se em perceber se a falta de ética profissional por parte do auditor influencia os seus trabalhos de auditoria e, principalmente, se existe uma relação direta entre os resultados do relatório de auditoria e a ética profissional do auditor.
Para o efeito, após uma pesquisa bibliográfica sobre o tema, foram realizados dois questionários, um para auditores (ROC, não ROC e auditor interno) e outro para o público em geral, para analisar a sua perceção quanto à atividade de auditoria. Após uma análise de dados, pode-se concluir que a maioria dos inquiridos do público em geral tem a perceção que se existir o fator “dependência económica” pode levar o auditor a ponderar a sua opinião a emitir. Já os auditores são da opinião que o pagamento de honorários não influência a opinião emitida, mas que devem existir parâmetros para a avaliação da independência do auditor.
Por fim, foi possível concluir que os modelos em análise do presente estudo ficaram validados tanto por auditores, como pela perceção do público em geral.
At its origin, the financial audit was intended to prevent and detect errors and fraud committed by companies. Currently, its role is very different, the financial audit aims to prove that the information contained in the financial statements is in accordance with the provisions applicable to it. The financial audit has been marked, over the last few years, by the various financial scandals, not only occurring in the country but worldwide. The auditor's professional ethics and the opinion issued by the auditor through the Financial audit report has, in recent times, been an important research topic. This is because the financial audit report represents the final product of an external audit, which is expected to be independent. Thus, the problem under study in this investigation focuses on perceiving whether the auditor's lack of professional ethics influences his/her audit work, and especially if there is a direct relationship between the results of the audit report and the Professional ethics of the auditor. To this end, after a bibliographic research on the subject, two questionnaires were performed, one for auditors (ROC, non-ROC and internal auditor) and one for the general public, to analyse their perception regarding the audit activity. After a data analysis, it can be concluded that the majority of respondents of the general public have the perception that if there is the factor "economic dependence" can lead the auditor to consider his/her opinion to issue. The auditors are of the opinion that the payment of fees does not influence the opinion issued, but that there must be parameters for assessing the independence of the auditor. Finally, it was possible to conclude that the models under analysis of the present study were validated by auditors, as well as by the perception of the general public.
At its origin, the financial audit was intended to prevent and detect errors and fraud committed by companies. Currently, its role is very different, the financial audit aims to prove that the information contained in the financial statements is in accordance with the provisions applicable to it. The financial audit has been marked, over the last few years, by the various financial scandals, not only occurring in the country but worldwide. The auditor's professional ethics and the opinion issued by the auditor through the Financial audit report has, in recent times, been an important research topic. This is because the financial audit report represents the final product of an external audit, which is expected to be independent. Thus, the problem under study in this investigation focuses on perceiving whether the auditor's lack of professional ethics influences his/her audit work, and especially if there is a direct relationship between the results of the audit report and the Professional ethics of the auditor. To this end, after a bibliographic research on the subject, two questionnaires were performed, one for auditors (ROC, non-ROC and internal auditor) and one for the general public, to analyse their perception regarding the audit activity. After a data analysis, it can be concluded that the majority of respondents of the general public have the perception that if there is the factor "economic dependence" can lead the auditor to consider his/her opinion to issue. The auditors are of the opinion that the payment of fees does not influence the opinion issued, but that there must be parameters for assessing the independence of the auditor. Finally, it was possible to conclude that the models under analysis of the present study were validated by auditors, as well as by the perception of the general public.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Auditoria financeira Ética profissional Relatório de auditoria Opinião emitida Financial auditing Professional ethics Audit report Opinion issued