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A qualidade de auditoria é um conceito subjetivo que está diretamente relacionado com o conceito de auditoria financeira e, portanto, é um tema que pela sua relevância tem sido debatido por diversos autores. A mensuração da qualidade de auditoria não é linear, uma vez que é dependente de diversos fatores, tais como a dimensão das empresas de auditoria, a estrutura e a organização das empresas de auditoria e o conhecimento, a competência e a capacidade da equipa de auditoria. Com isto, a análise de todos estes fatores é efetuada pelos clientes das empresas de auditoria, salvo os momentos em que existem controlos aos trabalhos de auditoria já efetuados. Posto isto, surgem as preocupações em torno do processo de seleção do auditor, sendo este um processo complexo que depende de diversos fatores. Por um lado, é de realçar as referências e recomendações de mercado associadas ao poder de quem toma a decisão final quando se está a selecionar um novo auditor. Por outro lado, quando se trata de uma auditoria de continuidade destaca-se a relação existente entre o auditor e a empresa auditada e a relação entre custo e benefício associada às necessidades das empresas que usufruem deste serviço. Deste modo, o impacto da qualidade de auditoria em Portugal no processo de seleção do auditor foi analisado por via de um estudo de carácter exploratório através de entrevistas. Note-se, que os resultados obtidos indicam que o processo de seleção do auditor é influenciado pela análise da qualidade de auditoria. Por conseguinte, a perceção e as necessidades das empresas são aspetos fundamentais no que respeita à análise da qualidade do serviço de auditoria.
Audit quality is a subjective concept that is directly related to the concept of financial auditing and, therefore, is a topic that has been debated by various authors due to its relevance. The measurement of audit quality is not linear, as it depends on various factors such as the size of audit firms, the structure and organization of audit firms, and the knowledge, competence, and capacity of the audit team. As a result, the analysis of all these factors is carried out by the clients of audit firms, except in moments when there are controls over the audits already performed. Therefore, concerns arise around the auditor selection process, which is a complex process dependent on various factors. On one hand, market references and recommendations associated with the power of decision-makers when selecting a new auditor are highlighted. On the other hand, in the case of a continuing audit, the relationship between the auditor and the audited company is emphasized, as well as the cost-benefit relationship associated with the needs of the companies that use this service. Thus, the impact of audit quality in Portugal on the auditor selection process was analysed through an exploratory study via interviews. It should be noted that the results obtained indicate that the auditor selection process is influenced by the analysis of audit quality. Therefore, the perception and needs of the companies are fundamental aspects regarding the analysis of the quality of audit services.
Audit quality is a subjective concept that is directly related to the concept of financial auditing and, therefore, is a topic that has been debated by various authors due to its relevance. The measurement of audit quality is not linear, as it depends on various factors such as the size of audit firms, the structure and organization of audit firms, and the knowledge, competence, and capacity of the audit team. As a result, the analysis of all these factors is carried out by the clients of audit firms, except in moments when there are controls over the audits already performed. Therefore, concerns arise around the auditor selection process, which is a complex process dependent on various factors. On one hand, market references and recommendations associated with the power of decision-makers when selecting a new auditor are highlighted. On the other hand, in the case of a continuing audit, the relationship between the auditor and the audited company is emphasized, as well as the cost-benefit relationship associated with the needs of the companies that use this service. Thus, the impact of audit quality in Portugal on the auditor selection process was analysed through an exploratory study via interviews. It should be noted that the results obtained indicate that the auditor selection process is influenced by the analysis of audit quality. Therefore, the perception and needs of the companies are fundamental aspects regarding the analysis of the quality of audit services.
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Qualidade de auditoria Auditoria Seleção do auditor Audit quality Audit Auditor selection