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Advisor(s)
Abstract(s)
O Controlo de Qualidade em Portugal tem sofrido algumas alterações ao longo dos anos, nomeadamente no que diz respeito à detenção da responsabilidade de supervisão, que passou da Ordem dos Revisores Oficiais de Contas para o Conselho Nacional de Supervisão de Auditoria no ano 2008, através da criação do Decreto-Lei n.o225/2008 de 20 de Novembro. O Objetivo do estudo foi analisar a evolução do Controlo de Qualidade, nomeadamente após a criação do Conselho Nacional de Supervisão de Auditoria (CNSA). O estudo foi desenvolvido através da análise dos Relatórios de Controlo de Qualidade disponibilizados pela Ordem dos Revisores Oficiais de Contas (OROC). De uma forma complementar foi realizado ainda um inquérito aos Controladores-Relatores que fazem o controlo de qualidade nas sociedades de auditoria. A investigação pretende dar a perceber, se a evolução legal do Controlo de Qualidade em Portugal tem permitido melhorar o controlo feito aos revisores. Por fim, é referenciado o novo diploma legal que entrará em vigor em Janeiro de 2016, que vem retirar os poderes atribuídos ao Conselho Nacional de Supervisão de Auditoria, para serem atribuídos à Comissão do Mercado de Valores Mobiliários.
The Quality Control in Portugal has undergone some changes over the years, particularly with regard to the arrest of supervisory responsibility, who spent the Order of Chartered Accountants for Audit Supervision National Council in 2008, through the creation of Decree-Law n.o225 / 2008 of 20 November. The study's goal was to analyze the evolution of Quality Control after the creation of the National Council for Audit Supervision (CNSA) in Portugal. The study was conducted by analyzing the Quality Control Reports provided by the Order of Chartered Accountants (OROC). In a complementary manner it was also conducted an inquiry into the Controllers- Rapporteurs who do quality control in audit firms. The research aims to realize if the legal evolution of Quality Control in Portugal has allowed better control made to the reviewers. Finally, it referred to the new law which will come into force in January 2016, which has removed the powers of the National Council of Audit Supervision, to be assigned to the Portuguese Securities Market Commission.
The Quality Control in Portugal has undergone some changes over the years, particularly with regard to the arrest of supervisory responsibility, who spent the Order of Chartered Accountants for Audit Supervision National Council in 2008, through the creation of Decree-Law n.o225 / 2008 of 20 November. The study's goal was to analyze the evolution of Quality Control after the creation of the National Council for Audit Supervision (CNSA) in Portugal. The study was conducted by analyzing the Quality Control Reports provided by the Order of Chartered Accountants (OROC). In a complementary manner it was also conducted an inquiry into the Controllers- Rapporteurs who do quality control in audit firms. The research aims to realize if the legal evolution of Quality Control in Portugal has allowed better control made to the reviewers. Finally, it referred to the new law which will come into force in January 2016, which has removed the powers of the National Council of Audit Supervision, to be assigned to the Portuguese Securities Market Commission.
Description
Mestrado em Auditoria
Keywords
Controlo de qualidade Auditoria Revisores oficiais de contas Controladores-relatores Conselho Nacional de Supervisão de Auditoria Quality control Auditing Statutory auditors Controllers-rapporteurs National Council for Audit Supervision
Citation
Conceição, C. S. C. (2015). A evolução do controlo de qualidade nas empresas de auditoria em Portugal (anos 2000 a 2014). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13281