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Authors
Advisor(s)
Abstract(s)
A Auditoria nasceu com a necessidade de tornar as Demonstrações Financeiras credíveis, e deste modo transmitir informações fidedignas sobre a empresa a utilizadores, tais como os investidores, trabalhadores, financiadores, fornecedores, clientes, governos e público em geral. Segundo o International Auditing and Assurance Standards Board, os auditores são responsáveis pela obtenção de uma segurança razoável, em como as demonstrações financeiras estão isentas de distorção material, quer causadas por fraude ou por erro. Durante a auditoria estes devem estar conscientes da possibilidade de ocorrência de fraudes que muitas vezes têm origem em esquemas bastantes sofisticados e organizados de forma a ocultar ou deturpar a informação.
Assim, será importante estudar a responsabilidade que os auditores têm perante a fraude e quais os mecanismos que utilizam para reduzir as probabilidades das demonstrações financeiras serem fraudulentas.
Audit was born with the need to render the financial statements credible, and transmit reliable information about the company to users, such as investors, employees, lenders, suppliers, customers, governments and the general public. According to the International Auditing and Assurance Standards Board, auditors are responsible for obtaining reasonable assurance, as in the financial statements, are free from material misstatement, whether caused by fraud or error. During the audit they must be aware of the possibility of fraud that often comes in quite sophisticated and organized schemes, in order to conceal or misrepresent information. It will be important to study the responsibility that auditors have against fraud and what mechanisms they use to reduce the likelihood of financial statements were fraudulent.
Audit was born with the need to render the financial statements credible, and transmit reliable information about the company to users, such as investors, employees, lenders, suppliers, customers, governments and the general public. According to the International Auditing and Assurance Standards Board, auditors are responsible for obtaining reasonable assurance, as in the financial statements, are free from material misstatement, whether caused by fraud or error. During the audit they must be aware of the possibility of fraud that often comes in quite sophisticated and organized schemes, in order to conceal or misrepresent information. It will be important to study the responsibility that auditors have against fraud and what mechanisms they use to reduce the likelihood of financial statements were fraudulent.
Description
Mestrado em Auditoria
Keywords
Auditoria Fraude Demonstrações financeiras Responsabilidade auditor Mecanismos legais Audit Fraud Financial statements Auditor liability Legal mechanisms
Citation
Carvalheiro, J. (2015). A responsabilidade do auditor perante a fraude: quais os mecanismos utilizados. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13298