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Resumo(s)
A presente dissertação tem como objetivo o estudo da evolução do custo da fraude em função de um quadro teórico e suas implicações na auditoria, fazendo um paralelo entre semelhanças e particularidades entre Brasil e Portugal. O tema releva-se devido o crescente número de fraudes empresariais e crises financeiras em todo o mundo, de modo que afetou direta ou indiretamente Brasil e Portugal e suas economias. A auditoria se manteve em constante reformulação e atualização nesses últimos anos, de forma a buscar dar um retorno às partes interessadas, acerca da confiança e lisura, principalmente no que tange os investidores nos mercados de capitais. A lacuna de auditoria se mantem como um ponto vital de discussão entre as reais funções e responsabilidades dos auditores e as expetativas quanto ao seu trabalho na ótica das partes interessadas. A presente pesquisa teve enfoque qualitativo, descritivo e histórico, de modo que foi suportada por livros, papéis de trabalho, artigos, normas, legislações brasileiras, portuguesas e internacionais, bem como um profundo estudo e analise dos mesmos.
This dissertation aims to study the evolution of the cost of fraud as a function of a theoretical framework and its implications in auditing, making a parallel between similarities and particularities between Brazil and Portugal. The theme is relevant due to the growing number of business fraud and financial crises worldwide, so that it directly or indirectly affected Brazil and Portugal and their economies. The audit has been constantly reformulated and updated in recent years, so as to give stakeholders feedback about confidence and transparency, especially regarding capital market investors. The audit gap remains a vital point between the actual roles and responsibilities of auditors and the expectations in stakeholder’s optics. This research had a qualitative, descriptive and historical focus, so that it was supported by books, papers of work, articles, norms, Brazilian, Portuguese and international legislations, as well as a deep study and analysis of them.
This dissertation aims to study the evolution of the cost of fraud as a function of a theoretical framework and its implications in auditing, making a parallel between similarities and particularities between Brazil and Portugal. The theme is relevant due to the growing number of business fraud and financial crises worldwide, so that it directly or indirectly affected Brazil and Portugal and their economies. The audit has been constantly reformulated and updated in recent years, so as to give stakeholders feedback about confidence and transparency, especially regarding capital market investors. The audit gap remains a vital point between the actual roles and responsibilities of auditors and the expectations in stakeholder’s optics. This research had a qualitative, descriptive and historical focus, so that it was supported by books, papers of work, articles, norms, Brazilian, Portuguese and international legislations, as well as a deep study and analysis of them.
Descrição
Versão Final - Esta versão contém as críticas e sugestões dos elementos do júri
Palavras-chave
Auditoria Fraude Lacuna de auditoria Partes interessadas Audit Stakeholders Fraud Audit Gap