INDEPENDENT AUDITOR’S INDEPENDENCE: A STUDY OF THE PERCEPTION OF AUDITORS ON SITUATIONS THAT INFLUENCE YOUR LOSS

• Autor(a) principal: Batista de Oliveira, Jefferson
• Data de Publicação: 2014
• Outros Autores: Gonçalves de Araújo, Juliana, Cunha Araújo, Davi Jônatas, Teixeira Lagioia, Umbelina Cravo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4151
• topic: Independence; Independent Auditor’s; loss.; Independencia; Auditores independientes; pérdida; Independência; Auditores independentes; perda.

The aim of the study was to verify the perception of independent auditors on situations that can influence the loss of their professional independence. The study used a questionnaire that contains four axes of analysis related to the possible loss of independence: 1) The customer; 2) the activities of the auditor; 3) Regarding the profile of the auditor and 4) The contract. The questionnaire consisted of 23 multiple-choice questions. The study sample was composed of independent auditors working in the Metropolitan Region of Recife (RMR), capital of the state of Pernambuco, yielding a total of 48 respondents. After collecting the data, performed the tabulation of the same in Microsoft Excel software, and held subsequent data analysis through IBM SPSS Statistics software, using the chi-square test. The results showed that the auditors had, mostly disagreement as to the factors arranged in the questionnaire. However, the factors related to the activities of auditors, and those concerning existing personal bond between auditor and client, the financial interest in the audited entity, the existing employment relationship between auditor and client, with greater representation, the relationship with members of management, showed best agreement by respondents and indicate greater influence on the loss of independence of the auditor. On the other hand, were appointed results with a high degree of disagreement (over 80%) related to the category of auditor profile (gender, color, experience, compensation, training) assuming its low interference in the independence of service. The result of this study suggests further deepening of variables that can interfere with the independence of the auditor of more qualitative way, demonstrating the critical perception of auditors, as well as increasing the sample studied suggestion for the whole country.