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Resumo(s)
Esta dissertação surge no âmbito do Mestrado em Auditoria e procura estudar a profissão
de auditoria, as obrigações de um auditor, bem como as ameaças e fatores que reforçam
a sua independência.
Desta forma, na presente dissertação pretende-se explorar a temática da fraude na vertente
financeira, bem como a abordagem de fatores que influenciam a independência do auditor
e que podem conduzir à prática de fraude.
Tendo em consideração o exposto anteriormente, o presente trabalho visa colocar em
perspetiva a independência do auditor e, como esta afeta a emissão da sua opinião do
trabalho de auditoria realizado.
This dissertation arises in the context of the Master's degree in Auditing and aims to study the profession of auditing, the obligations of an auditor, as well as the threats and factors that reinforce their independence. Therefore, this paper is intended to explore the theme of fraud within organizations on the financial side, as well as the approach of some concepts that are related to the profile of an auditor. Thus, in this dissertation, the aim is to explore the theme of fraud in the financial sector, as well as the approach and study of factors that influence the independence of the auditor and that foster fraudulent practices. Given the above, the purpose of this paper is to put into perspective the independence of the auditor and how it affects the issuance of their opinion on the audit work performed.
This dissertation arises in the context of the Master's degree in Auditing and aims to study the profession of auditing, the obligations of an auditor, as well as the threats and factors that reinforce their independence. Therefore, this paper is intended to explore the theme of fraud within organizations on the financial side, as well as the approach of some concepts that are related to the profile of an auditor. Thus, in this dissertation, the aim is to explore the theme of fraud in the financial sector, as well as the approach and study of factors that influence the independence of the auditor and that foster fraudulent practices. Given the above, the purpose of this paper is to put into perspective the independence of the auditor and how it affects the issuance of their opinion on the audit work performed.
Descrição
Palavras-chave
Auditoria Independência Ética Fraude Auditing Independency Ethics Fraud