| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.69 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Esta investigação propõe-se a analisar a rotação ou mudança dos auditores em Portugal nas entidades que não se qualificam como entidades de interesse público, mais concretamente nas pequenas e médias empresas de maior expressão. A queda da Enron trouxe preocupações sobre a independência do auditor, a qualidade da auditoria e a necessidade da ação regulatória, como a rotação obrigatória do auditor. Mas, as medidas tomadas visaram, essencialmente, as designadas entidades de interesse público. Contudo, a questão da independência constitui um requisito que deve estar sempre presente em qualquer auditoria,
seja ou não a entidade auditada de interesse público. Daí, o principal objeto da presente dissertação serem as entidades que não se qualificam como entidades de interesse público (sociedades anónimas por estarem sempre sujeitas a auditoria), de modo a avaliar relativamente às de maior dimensão, que não sejam de interesse público, o tempo de relacionamento tendo em conta o risco de familiaridade e o eventual comprometimento da independência do auditor. Para atender a esta finalidade, foi realizada uma pesquisa
bibliográfica, através de livros, dissertações, artigos científicos e meios eletrónicos e efetuada a análise da rotação ou mudança dos revisores de contas através de pesquisa no portal da justiça, tomando para o efeito uma amostra de pequenas e médias empresas que não sejam de interesse público. Portanto, do estudo efetuado, verifica-se que das 250 sociedades anónimas analisadas, 167 sociedades, equivalente a 66,80% do total das sociedades analisadas, nunca mudaram de auditor no período objeto de análise.
This investigation proposes an analysis of a rotation or change of auditors in Portugal in entities that do not qualify as public interest entities, more specifically in small and medium sized companies of greater importance. Enron's downfall raises concerns about auditor independence, audit quality and the need for regulatory action such as mandatory auditor rotation. But the measures taken were essentially aimed at the designated public interest entities. However, the issue of independence is a requirement that must always be present in any audit, whether or not the audited entity is in the public interest. Hence, the main object of this dissertation are entities that do not qualify as public interest entities (society corporations because they are always audited), in order to assess, relative to the largest dimension, which are not of public interest, the relationship time taking into account the risk of familiarity and the possible compromise of the auditor's independence. To meet this need, a bibliographic search was carried out, through books, dissertations, scientific articles and electronic means, and an analysis of the rotation or change of auditors was carried out through a search on the justice portal, taking a sample of small and medium-sized companies that are not in the public interest. Therefore, from the study carried out, it appears that of the 250 joint stock companies analyzed, 167 companies, equivalent to 66.80% of the total companies analyzed, never changed their auditor in the period under analysis.
This investigation proposes an analysis of a rotation or change of auditors in Portugal in entities that do not qualify as public interest entities, more specifically in small and medium sized companies of greater importance. Enron's downfall raises concerns about auditor independence, audit quality and the need for regulatory action such as mandatory auditor rotation. But the measures taken were essentially aimed at the designated public interest entities. However, the issue of independence is a requirement that must always be present in any audit, whether or not the audited entity is in the public interest. Hence, the main object of this dissertation are entities that do not qualify as public interest entities (society corporations because they are always audited), in order to assess, relative to the largest dimension, which are not of public interest, the relationship time taking into account the risk of familiarity and the possible compromise of the auditor's independence. To meet this need, a bibliographic search was carried out, through books, dissertations, scientific articles and electronic means, and an analysis of the rotation or change of auditors was carried out through a search on the justice portal, taking a sample of small and medium-sized companies that are not in the public interest. Therefore, from the study carried out, it appears that of the 250 joint stock companies analyzed, 167 companies, equivalent to 66.80% of the total companies analyzed, never changed their auditor in the period under analysis.
Description
Mestrado em Auditoria
Keywords
Independência do auditor Rotação dos auditores Qualidade da auditoria Auditor independence Auditor’s rotation Audit quality
Pedagogical Context
Citation
Ustá, N. S. M. (2021) A rotação ou mudança dos auditores em Portugal - O caso particular das não entidades de interesse público. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15363