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Abstract(s)
Esta dissertação tem como objetivo estudar a execução do Regulamento Europeu n.º 537/2014, de 16 de abril de 2014. Apesar de os Regulamentos Europeus terem carácter vinculativo, este, em particular, apresenta um conjunto de opções que podem ser exercidas pelos Estados-Membros aquando a sua execução.
Sendo assim, através de uma análise qualitativa comparativa, o presente estudo pretende analisar a execução deste Regulamento em Portugal e na França, com o intuito de descobrir as diferenças detetadas nas duas legislações, no que diz respeito às opções tomadas pelos dois países.
Apesar de o Regulamento gerar alguma harmonização nas normas de auditoria na União Europeia, este estudo demonstra que existem diferenças significativas em relação às opções exercidas pelos dois países, uma vez que foram detetadas divergências entre os normativos de Portugal e França.
This dissertation aims to study the implementation of the European Regulation no. 537/2014 of 16 April 2014. Although the European Regulations are binding, this one, in particular, presents a range of options which can be exercised by the Member States when the Regulation is implemented. Thus, through a comparative qualitative analysis, this study intends to analyse the implementation of this Regulation in Portugal and France, in order to discover the differences detected in the two legislations, regarding the options taken by the two countries. Although the Regulation generates some harmonization of audit standards in the European Union, this study shows that there are significant differences in the options exercised by the two countries, since differences were detected between the standards of Portugal and France.
This dissertation aims to study the implementation of the European Regulation no. 537/2014 of 16 April 2014. Although the European Regulations are binding, this one, in particular, presents a range of options which can be exercised by the Member States when the Regulation is implemented. Thus, through a comparative qualitative analysis, this study intends to analyse the implementation of this Regulation in Portugal and France, in order to discover the differences detected in the two legislations, regarding the options taken by the two countries. Although the Regulation generates some harmonization of audit standards in the European Union, this study shows that there are significant differences in the options exercised by the two countries, since differences were detected between the standards of Portugal and France.
Description
Keywords
Regulamento n.º 537/2014 Harmonização de auditoria Empresas de auditoria Regulation no. 537/2014 Audit harmonization Audit firms