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Authors
Advisor(s)
Abstract(s)
A presente dissertação propunha-se a verificar se os objetivos e as medidas desenvolvidas para alcançar esses objetivos no contexto da Reforma Europeia da Auditoria tiveram o efeito desejado. Esta análise incidiu-se no contexto particular português e mais especificamente nas entidades cotadas na bolsa de Lisboa e nos seus auditores. Com efeito foi realizado uma revisão teórica, numa primeira instância da atividade da auditoria
desde a sua incepção até aos tempos modernos e numa segunda instância dos normativos que de alguma forma contribuiriam para aquilo que culminou no Regulamento 537/2014/EU e na Diretiva 56/2014/EU, e na posterior transposição para o normativo interno na forma das Leis 140/2015 e 148/2015, de 7 de setembro e 9 de setembro, respetivamente. A fim de atingir aquilo a que este trabalho se propunha foi realizado um estudo empírico sob a forma de um inquérito por questionário aos órgãos de fiscalização das entidades referidas acima e aos seus auditores para aferir se os objetivos do legislador foram alcançado, os impactos que
as medidas tiveram e os custos que isso acarretou. Os dados recolhidos foram tratados de forma quantitativa de modo a permitir retirar conclusões acerca das matérias mencionadas. Foi possível verificar que os objetivos do legislador foram de modo geral alcançados apesar das reticências iniciais, embora existam ainda áreas em que todos os intervenientes no processo tenham de trabalhar em conjunto a fim de atingir a desejada harmonização europeia.
The purpose of this dissertation was to verify whether the objectives and the measures taken to achieve those objectives in the context of the European Audit Reform had the desired effects. This analysis focused on the Portuguese context and more specifically on the companies listed on the Lisbon stock exchange and their auditors. To this effect, a theoretical review was carried out on a first instance of the audit activity from its inception to the modern times and on a second instance of the regulations that would somehow contribute to what culminated in the Regulation 537/2014/EU and Directive 56/2014/EU and the subsequent transposition into Portuguese law in the form of Laws 140/2015 and 148/2015 of September 7th and September 9th, respectively.In order to achieve what this paper proposed, an empirical study was carried out in the form of a survey by questionnaire of the entities referred to above and their auditors to assess whether the legislator's objectives have been achieved, the impacts of the measures taken and the costs involved. The data collected was then treated in a quantitative manner to enable conclusions to be drawn on the subjects mentioned It was possible to verify that the objectives of the legislator were generally achieved despite initial reluctance, although there are still areas where all actors in the process must work together in order to achieve the desired European harmonization.
The purpose of this dissertation was to verify whether the objectives and the measures taken to achieve those objectives in the context of the European Audit Reform had the desired effects. This analysis focused on the Portuguese context and more specifically on the companies listed on the Lisbon stock exchange and their auditors. To this effect, a theoretical review was carried out on a first instance of the audit activity from its inception to the modern times and on a second instance of the regulations that would somehow contribute to what culminated in the Regulation 537/2014/EU and Directive 56/2014/EU and the subsequent transposition into Portuguese law in the form of Laws 140/2015 and 148/2015 of September 7th and September 9th, respectively.In order to achieve what this paper proposed, an empirical study was carried out in the form of a survey by questionnaire of the entities referred to above and their auditors to assess whether the legislator's objectives have been achieved, the impacts of the measures taken and the costs involved. The data collected was then treated in a quantitative manner to enable conclusions to be drawn on the subjects mentioned It was possible to verify that the objectives of the legislator were generally achieved despite initial reluctance, although there are still areas where all actors in the process must work together in order to achieve the desired European harmonization.
Description
Mestrado em Auditoria
Keywords
Auditoria Independência Reforma Empresas cotadas Regulamento 537/2014/UE Diretiva 56/2014/UE Audit Independence Reform Listed companies Regulation 537/2014/EU Directive 56/2014/EU
Citation
Fortes, V. S.P. (2019). A reforma europeia da auditoria - o impacto nas empresas em Portugal: estudo das empresas cotadas. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15222