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Abstract(s)
Perante os colapsos financeiros verificados nos últimos anos, pelos quais o setor de auditoria tem sido alvo de críticas, temos vindo a assistir, na Europa, a uma crescente descredibilização do trabalho dos auditores e sua independência.
Assim, introduziu-se o Regulamento (UE) nº 537/2014 do Parlamento Europeu e Conselho, de 16 de abril de 2014, relativo aos requisitos específicos para a revisão legal de contas das Entidades de Interesse Público, de forma a assegurar a harmonização das regras de auditoria entre os Estados-Membros e aumentar a confiança do público nas demonstrações financeiras.
A independência dos auditores é um fator importante no desempenho da sua função, e verifica-se que o legislador europeu, com a tarefa de reforçar a mesma, impõe regras e requisitos mais pormenorizados, prevendo, em certos artigos, diferentes opções.
A presente dissertação efetua uma análise qualitativa comparativa, por forma a interpretar as principais diferenças e semelhanças encontradas na transposição do Regulamento para as leis internas de Portugal e Espanha, em particular nas regras de independência.
A consagração de opções diferentes no Regulamento, permitiu, de certo modo, divergências na sua execução para a lei espanhola e portuguesa. Por um lado, de um modo geral, Espanha parece estar mais conforme em torno das disposições do Regulamento. Já Portugal, apresenta discrepâncias face ao mesmo.
The financial collapses that can be observed in the past years have placed a great deal of criticism on the auditing sector. This has led to a growing discrediting, within Europe, of auditors’ performance and independence. As a result, the Regulation (EU) nº 537/2014 of the European Parliament and The Council, April 16th 2014 was introduced, which regulates specific requirements for statutory audits of the public interest entities, so as to assure the harmonization of the auditing rules amongst Member States and increase the public’s trust in the financial statements. Auditors’ independence is an important factor for the exercising of their role, and the European legislator in an attempt to emphasize this importance, has established more detailed rules and requisites, allowing for different options in some of the articles. The present dissertation embodies an interpretative, qualitative and comparative analysis, so as to interpret the main differences and similarities found in the transposition of the Regulation to Portugal and Spain’s internal laws, particularly regarding the established rules concerning the independence of auditors. In implementing different options in the Regulation, the legislator has, in some manner, given way to the existence of differences in their execution in Portuguese and Spanish Law. From a global perspective, it seems that Spain’s transposition shows more accordance to the Regulation’s provisions. Portugal, however, appears to show some discrepancies, which will be explored further.
The financial collapses that can be observed in the past years have placed a great deal of criticism on the auditing sector. This has led to a growing discrediting, within Europe, of auditors’ performance and independence. As a result, the Regulation (EU) nº 537/2014 of the European Parliament and The Council, April 16th 2014 was introduced, which regulates specific requirements for statutory audits of the public interest entities, so as to assure the harmonization of the auditing rules amongst Member States and increase the public’s trust in the financial statements. Auditors’ independence is an important factor for the exercising of their role, and the European legislator in an attempt to emphasize this importance, has established more detailed rules and requisites, allowing for different options in some of the articles. The present dissertation embodies an interpretative, qualitative and comparative analysis, so as to interpret the main differences and similarities found in the transposition of the Regulation to Portugal and Spain’s internal laws, particularly regarding the established rules concerning the independence of auditors. In implementing different options in the Regulation, the legislator has, in some manner, given way to the existence of differences in their execution in Portuguese and Spanish Law. From a global perspective, it seems that Spain’s transposition shows more accordance to the Regulation’s provisions. Portugal, however, appears to show some discrepancies, which will be explored further.
Description
Keywords
Regulamento (UE) nº537/2014 Harmonização Independência Entidades de interesse público Regulation (EU) nº537/2014 Harmonization Independence Public interest entities