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Advisor(s)
Abstract(s)
A auditoria tem como intuito aumentar o grau de confiança dos utilizadores das demonstrações financeiras, através da comunicação da opinião do auditor sobre estas aos stakeholders. Geralmente, essa opinião diz respeito à forma como as demonstrações são preparadas, em todos os aspetos materiais, e se expõem uma visão verdadeira e apropriada da situação da entidade.
Contudo, a literatura aponta para a existência de aspetos do trabalho de auditoria que o público desconhece ou sobre os quais tem uma perceção incorreta. Tais contrastes podem manifestar-se, entre outros, no que diz respeito ao objetivo de uma auditoria, aos deveres atribuídos aos profissionais da área e às garantias por si dadas sobre as demonstrações financeiras.
Estas diferentes perceções sobre o trabalho de auditoria entre quem audita e os vários grupos com interesse nas demonstrações analisadas constituem a Audit Expectation Gap - diferenças de expectativas em auditoria.
O presente estudo visa analisar em que medida este gap está presente entre auditores e o público em geral, de que forma é que estas expectativas são condicionadas pelos conhecimentos do público em auditoria e averiguar se o gap se manifesta quando são colocados frente a frente dois setores de atividade distintos.
Para tal, foi conduzida uma investigação através de um questionário.
Auditing aims to increase the level of confidence of users of financial statements, by communicating the auditor's opinion about them to the stakeholders. Generally, this opinion concerns the way the statements are prepared, in all material aspects, and if they present a true and fair view of the entity's situation. However, the literature points to the existence of aspects of the audit work that the public is unaware of or about which they have an incorrect perception. Such contrasts may manifest, among others, regarding the objective of an audit, the duties attributed to its professionals and the guarantees given by them regarding the financial statements. These different perceptions about the audit work between the auditor and the various groups with an interest in the analysed statements constitute the Audit Expectation Gap – the differences in expectations in auditing. This study intends to analyse the extent to which this gap is present between auditors and the general public, how these expectations are conditioned by the knowledge of the public regarding auditing and ascertain whether the gap manifests itself when two distinct sectors of activity are compared. To verify this, an investigation was conducted through a questionnaire.
Auditing aims to increase the level of confidence of users of financial statements, by communicating the auditor's opinion about them to the stakeholders. Generally, this opinion concerns the way the statements are prepared, in all material aspects, and if they present a true and fair view of the entity's situation. However, the literature points to the existence of aspects of the audit work that the public is unaware of or about which they have an incorrect perception. Such contrasts may manifest, among others, regarding the objective of an audit, the duties attributed to its professionals and the guarantees given by them regarding the financial statements. These different perceptions about the audit work between the auditor and the various groups with an interest in the analysed statements constitute the Audit Expectation Gap – the differences in expectations in auditing. This study intends to analyse the extent to which this gap is present between auditors and the general public, how these expectations are conditioned by the knowledge of the public regarding auditing and ascertain whether the gap manifests itself when two distinct sectors of activity are compared. To verify this, an investigation was conducted through a questionnaire.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Auditoria Auditoria externa Audit expectation Gap Stakeholders Audit External audit