| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.14 MB | Adobe PDF |
Authors
Abstract(s)
Numa conjetura de crise financeira e perante uma recessão económica global,
as entidades de supervisão, as entidades de normalização contabilística e
auditoria têm um papel fundamental no sentido de poderem contribuir para a
retoma da confiança dos mercados financeiros, quer pela exigência de rigor e
verdade aos órgão de gestão na preparação das Demonstrações Financeiras,
quer pelo nível de independência, integridade, objetividade e competência
profissional que os auditores devem impôr na realização das suas funções.
Neste sentido, uma auditoria de alta qualidade salienta o exercício de
julgamento profissional pelo auditor e, mais importante, um estado de espírito
que inclui ceticismo profissional durante o planeamento e a execução da
auditoria.
O presente estudo tem como objetivo avaliar o nível de ceticismo profissional
em uma das áreas de trabalho de auditoria: a relação entre empresas de grupo.
De facto, existe um conjunto de procedimentos e recomendações, que os
auditores devem ter em consideração, aquando da análise desta área que deve
ser aliado a uma mente questionadora, aberta e de dúvida.
Neste sentido através do modelo de Hurtt (2007) foi criado um inquérito
dirigido aos revisores oficiais de contas e colaboradores de sociedades de
revisores oficiais de contas no sentido de estudar o nível de ceticismo
profissional na área das relações entre empresas de grupo.
In the conjecture of a financial crisis and a global economic recession, the entities of supervision, accounting and auditing have a key role in the way that they can contribute for the recovery of trust in financial markets, either by requirement of accuracy and truth to management board in preparing the financial statements, whether the level of independence, integrity, objectivity, professional competence that auditors should impose on the performance of its functions. This way, a high quality audit emphasizes the professional judgement made by the auditor and even more important, a state of mind which includes professional scepticism throughout the planning and execution of the audit. The present study intends to assess the level of professional scepticism in one of the areas of audit work: the relation between group companies. In fact, there is a set of procedures and recommendations that auditors should consider when examining this area that should be coupled with an inquiring, open mind and doubt. Then, through the Hurtt model (2007), a survey to auditors was created, in order to study the degree of professional scepticism in the related parties.
In the conjecture of a financial crisis and a global economic recession, the entities of supervision, accounting and auditing have a key role in the way that they can contribute for the recovery of trust in financial markets, either by requirement of accuracy and truth to management board in preparing the financial statements, whether the level of independence, integrity, objectivity, professional competence that auditors should impose on the performance of its functions. This way, a high quality audit emphasizes the professional judgement made by the auditor and even more important, a state of mind which includes professional scepticism throughout the planning and execution of the audit. The present study intends to assess the level of professional scepticism in one of the areas of audit work: the relation between group companies. In fact, there is a set of procedures and recommendations that auditors should consider when examining this area that should be coupled with an inquiring, open mind and doubt. Then, through the Hurtt model (2007), a survey to auditors was created, in order to study the degree of professional scepticism in the related parties.
Description
Keywords
Auditoria Contabilidade Ceticismo profissional Transações entre empresas de grupo Audit Accounting Professional scepticism Related parties