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Abstract(s)
Espera-se que a auditoria ofereça credibilidade e veracidade às empresas. Assim os
auditores surgem como a imagem de marca da confiança da empresa. Estes são vistos
como pessoas de grande responsabilidade tanto profissional, como social.
Numa sociedade cheia de complexos e paradigmas é bastante valorizada a imagem com
que as pessoas se apresentam. A sociedade espera de uma pessoa credível uma imagem
sóbria e formal.
O Código de Ética da Ordem dos Revisores Oficiais de Contas no seu capítulo 4 refere
que o auditor deve ser independente, não só na mente, mas também na sua imagem.
Assim este trabalho tem como principal finalidade apresentar a auditoria, a sua função e
remeter a importância e a influência que a imagem do auditor tem sobre a mesma.
Sendo muitas vezes imperativo que o auditor se comporte e se apresente de determinada
forma surge este tema de grande relevância. De modo a perceber a opinião das pessoas
sobre o assunto foi distribuido um questionário por várias pessoas, tanto profissionais de
auditoria como não profissionais.
Com base nos resultados obtivos foi possível verificar que o nível de discordância de que
o auditor não deve adotar determinados comportamentos nem ter cuidado com a
indumentária é muito baixo face ào nível deconcordância. No entanto existem ainda
várias pessoas que ocupam uma possição neutra nesta questão.
It is expected that auditing offer credibility and truthfulness to the companies. Thus auditors emerge as the brand image of company trust. They are seen as people with great responsibility, both professionally and socially. In a society full of complexes and paradigms, the image with which people present themselves is highly valued. Society expects from a credible person a sober and formal image. The Chapter 4 of the Code of Ethics of the Official Orders Reviewers indicate that the auditor must be independent, not only in mind, but also in his image. Thus this work has as main purpose to present the audit, its functions and refer the importance and the influence that the image of the auditor has on it. Since it is often imperative that auditors behave and present themselves in a certain way, this topic is of great relevance. In order to understand people's opinions on the subject, a questionnaire was distributed to various people, both audit professionals and non professionals. Based on the results obtained, it was possible to verify that the level of disagreement that auditors should not adopt certain behaviors or be careful with their attire is very low compared to the level of agreement. However, there are still several people who hold a neutral position on this issue.
It is expected that auditing offer credibility and truthfulness to the companies. Thus auditors emerge as the brand image of company trust. They are seen as people with great responsibility, both professionally and socially. In a society full of complexes and paradigms, the image with which people present themselves is highly valued. Society expects from a credible person a sober and formal image. The Chapter 4 of the Code of Ethics of the Official Orders Reviewers indicate that the auditor must be independent, not only in mind, but also in his image. Thus this work has as main purpose to present the audit, its functions and refer the importance and the influence that the image of the auditor has on it. Since it is often imperative that auditors behave and present themselves in a certain way, this topic is of great relevance. In order to understand people's opinions on the subject, a questionnaire was distributed to various people, both audit professionals and non professionals. Based on the results obtained, it was possible to verify that the level of disagreement that auditors should not adopt certain behaviors or be careful with their attire is very low compared to the level of agreement. However, there are still several people who hold a neutral position on this issue.
Description
Keywords
Auditoria Imagem do auditor Independência da imagem Perfil do auditor Auditing Independence image Audit image Audit profile