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Abstract(s)
Dada a crescente preocupação dos stakeholders da auditoria com a qualidade e dado o modo controverso como o tema tem sido abordado pela literatura, quer no que toca à criação de uma definição para qualidade da auditoria, como para a procura de métricas capazes de quantificar eficazmente esta qualidade, surge o presente estudo como uma oportunidade de reunir a literatura que aborda esta temática, assim como fazer uma análise qualitativa das iniciativas de diversos reguladores para encontrar um modelo adequado para medir e analisar a qualidade da auditoria. Este estudo visa analisar três modelos propostos por órgãos estrangeiros, nomeadamente o modelo proposto pelo PCAOB (EUA), NBA (Holanda) e FRC (Reino Unido) e utilizar estes modelos para analisar o novo modelo português, divulgado pela CMVM, enquadrando-o na dinâmica internacional. Este estudo permite concluir que apesar da fase de desenvolvimento em que o modelo se encontra, existem questões fundamentais que irão ditar o seu sucesso, nomeadamente a seleção e divulgação das métricas, a necessidade de comparabilidade da informação, a importância da narrativa como instrumento de interpretação correta das métricas e a adequação das métricas às dinâmicas do mercado. É conclusão deste estudo análise que a introdução de AQIs no mercado português beneficiará os stakeholders e poderá conferir ao mercado da auditoria mais transparência, mais informação e mais competitividade com base na qualidade.
Given the growing concern of audit stakeholders with audit quality and the controversial way this topic has been approached by the literature, both in terms of creating a definition for audit quality and in looking for metrics capable of effectively quantifying quality, the present study appears as an opportunity to gather the literature that addresses this topic, as well as to analyze the initiatives of several regulators to find an adequate model to measure and evaluate audit quality. This study aims to analyze three models proposed by foreign bodies, namely the model proposed by the PCAOB (USA), NBA (Netherlands) and FRC (United Kingdom) and using these models to analyze the new portuguese model, released by the CMVM, framing it in international dynamics. This study allows us to conclude that despite the development stage of the model, there are fundamental issues that will dictate its success, namely the selection and disclosure of the metrics, the need for comparability of information, the importance of the narrative as a tool for correct interpretation of metrics and the adequacy of metrics to market dynamics. The conclusion of this study is that the introduction of AQIs in the Portuguese market will benefit stakeholders and can provide the audit market with more transparency, more information and more competitiveness based on quality.
Given the growing concern of audit stakeholders with audit quality and the controversial way this topic has been approached by the literature, both in terms of creating a definition for audit quality and in looking for metrics capable of effectively quantifying quality, the present study appears as an opportunity to gather the literature that addresses this topic, as well as to analyze the initiatives of several regulators to find an adequate model to measure and evaluate audit quality. This study aims to analyze three models proposed by foreign bodies, namely the model proposed by the PCAOB (USA), NBA (Netherlands) and FRC (United Kingdom) and using these models to analyze the new portuguese model, released by the CMVM, framing it in international dynamics. This study allows us to conclude that despite the development stage of the model, there are fundamental issues that will dictate its success, namely the selection and disclosure of the metrics, the need for comparability of information, the importance of the narrative as a tool for correct interpretation of metrics and the adequacy of metrics to market dynamics. The conclusion of this study is that the introduction of AQIs in the Portuguese market will benefit stakeholders and can provide the audit market with more transparency, more information and more competitiveness based on quality.
Description
Keywords
Auditoria Qualidade da auditoria Indicadores de qualidade da auditoria Audit Audit quality Audit quality indicators