| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 781.34 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este estudo foi realizado com o intuito de compreender a importância que a independência tem no processo de auditoria e se é ou não, um fator importante na credibilização da atividade e em geral do mercado global.
Para isto, foi procurado na literatura existente o maior número de fontes possíveis sobre o tema, incluindo notícias de jornais e artigos científicos realizados por diversos autores, de forma a poder obter opiniões que divergissem.
Na parte da metodologia de investigação, foi optado por ser elaborado um questionário direcionado para os trabalhadores da área de auditoria, nomeadamente, ROC, auditores internos, auditores externos que não fossem ROC e também contabilistas certificados, de forma a conseguir perceber as diferentes opiniões desta população.
Não tendo sido possível avaliar um grande número de inquiridos as conclusões poderão não ser tão precisas o quanto desejável, o que leva a sugerir não generalizar as conclusões tiradas. No entanto é possível afirmar que pela análise das diversas respostas, a independência, é, foi e será um fator imprescindível para a atividade de auditoria.
This study was carried out in order to understand the importance that independence has in the audit process and whether or not it is an important factor in the credibility of the activity and in general of the global market. For this purpose, the largest number of possible sources on the topic was sought in the existing literature, including news from newspapers and scientific articles by several authors, in order to obtain opinions that diverged. In the investigation methodology part, it was decided to prepare a questionnaire aimed at workers in the audit area, namely, ROC, internal auditors, external auditors that were not ROC and also certified accountants, in order to understand the different opinions of this population. As it was not possible to assess a large number of respondents, the conclusions may not be as accurate as desirable, which leads to the suggestion that the conclusions drawn should not be generalized. However, it is possible to state that, by analyzing the various responses, independence is, was and will be an essential factor for the audit activity.
This study was carried out in order to understand the importance that independence has in the audit process and whether or not it is an important factor in the credibility of the activity and in general of the global market. For this purpose, the largest number of possible sources on the topic was sought in the existing literature, including news from newspapers and scientific articles by several authors, in order to obtain opinions that diverged. In the investigation methodology part, it was decided to prepare a questionnaire aimed at workers in the audit area, namely, ROC, internal auditors, external auditors that were not ROC and also certified accountants, in order to understand the different opinions of this population. As it was not possible to assess a large number of respondents, the conclusions may not be as accurate as desirable, which leads to the suggestion that the conclusions drawn should not be generalized. However, it is possible to state that, by analyzing the various responses, independence is, was and will be an essential factor for the audit activity.
Description
Versão Final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria interna Auditoria externa Independência Familiaridade Internal audit Independence Familiarity External audit