Audit expectation gap – A perceção da gestão de topo, stakeholders e do público
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/19154 |
Resumo: | The main focus of this study is to explore society's view of an auditor's work. In other words, we intend to understand if there is a "gap" between what society expects the auditor to achieve and what the auditor can and should reasonably accomplish. We considered that, since this term is universal and present in society in general, it would be interesting to address it to professionals in the area but also to professionals who do not have a background in finance. We started the literature review by exploring the term "audit expectation gap" and aimed to get a wide range of opinions through scientific and academic articles, books, web pages, magazines, and newspapers. This led to questions that were further explored through the quantitative method (use of a questionnaire) as we felt this was the most appropriate method for the purpose. This questionnaire was spread among auditing students, auditing and accounting professionals, financial directors, and professionals from several areas, where it was possible to connect the concepts, statements, and results obtained by the authors studied in the literature review with the results obtained in this dissertation. As it was found in the literature review, it was a unanimous opinion that there is effectively a difference between the functions that the auditor should perform and what the company expects him to perform, also, with this study, through the sample obtained, we shared the same opinion. It should be noted that, although we effectively agree that there is a difference between what the company expects the auditor to do and what he has to do, we found that the company in general knows the functions attributed, in general, to an auditor, however, it adds other functions that are not of its exclusive or primary competence. |
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Audit expectation gap – A perceção da gestão de topo, stakeholders e do públicoAudit expectation GapAuditoresResponsabilidadeDemonstrações financeirasAudit expectation GapAuditorsResponsibilityFinancial statementsAuditoriaThe main focus of this study is to explore society's view of an auditor's work. In other words, we intend to understand if there is a "gap" between what society expects the auditor to achieve and what the auditor can and should reasonably accomplish. We considered that, since this term is universal and present in society in general, it would be interesting to address it to professionals in the area but also to professionals who do not have a background in finance. We started the literature review by exploring the term "audit expectation gap" and aimed to get a wide range of opinions through scientific and academic articles, books, web pages, magazines, and newspapers. This led to questions that were further explored through the quantitative method (use of a questionnaire) as we felt this was the most appropriate method for the purpose. This questionnaire was spread among auditing students, auditing and accounting professionals, financial directors, and professionals from several areas, where it was possible to connect the concepts, statements, and results obtained by the authors studied in the literature review with the results obtained in this dissertation. As it was found in the literature review, it was a unanimous opinion that there is effectively a difference between the functions that the auditor should perform and what the company expects him to perform, also, with this study, through the sample obtained, we shared the same opinion. It should be noted that, although we effectively agree that there is a difference between what the company expects the auditor to do and what he has to do, we found that the company in general knows the functions attributed, in general, to an auditor, however, it adds other functions that are not of its exclusive or primary competence.O principal foco do presente estudo é explorar o ponto de vista da sociedade acerca do trabalho de um auditor. Ou seja, pretende-se compreender se existe um “gap” entre o que a sociedade espera que o auditor alcance e o que o auditor pode e deve razoavelmente realizar. Considera-se que, uma vez que este termo é universal e está presente na sociedade em geral, seria interessante dirigi-lo a profissionais da área, mas também aos profissionais que não têm bases de formação na área financeira. Iniciou-se a revisão de literatura explorando o termo “audit expectation gap” e pretendeu-se obter um vasto leque de opiniões através de artigos científicos e académicos, livros, páginas web, revistas e jornais. Posto isto, surgiram questões que foram posteriormente exploradas através do método quantitativo (utilização de um questionário) na medida em que se considerou este o método mais adequado para a finalidade ambicionada. Este questionário foi difundido por estudantes de auditoria, profissionais da área de auditoria, contabilidade, diretores financeiros e, profissionais das mais diversas áreas, onde foi possível interligar os conceitos, afirmações e resultados obtidos pelos autores estudados na revisão de literatura com os resultados obtidos nesta presente dissertação. Tal como se verificou na revisão de literatura, foi unânime a opinião de que efetivamente existe uma diferença entre as funções que o auditor deve desempenhar e o que a sociedade espera que ele realize, também, com o presente estudo, através da amostra obtida, partilha-se a mesma opinião. De notar que, embora, efetivamente, se concorde que existe uma diferença entre o que a sociedade espera que o auditor faça e o que ele tem efetivamente de fazer, verificou-se que, a sociedade em geral, conhece as funções atribuídas a um auditor, no entanto, esta, adiciona outras funções que não são da sua exclusiva ou primária competência.Dias, Alcina Augusta de Sena PortugalRepositório Científico do Instituto Politécnico do PortoMoreira, Ana Isabel da Silva Dias2021-12-20T11:05:10Z2021-11-122021-11-12T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.22/19154TID:202829847porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:12:58ZPortal AgregadorONG |
dc.title.none.fl_str_mv |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
title |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
spellingShingle |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público Moreira, Ana Isabel da Silva Dias Audit expectation Gap Auditores Responsabilidade Demonstrações financeiras Audit expectation Gap Auditors Responsibility Financial statements Auditoria |
title_short |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
title_full |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
title_fullStr |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
title_full_unstemmed |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
title_sort |
Audit expectation gap – A perceção da gestão de topo, stakeholders e do público |
author |
Moreira, Ana Isabel da Silva Dias |
author_facet |
Moreira, Ana Isabel da Silva Dias |
author_role |
author |
dc.contributor.none.fl_str_mv |
Dias, Alcina Augusta de Sena Portugal Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Moreira, Ana Isabel da Silva Dias |
dc.subject.por.fl_str_mv |
Audit expectation Gap Auditores Responsabilidade Demonstrações financeiras Audit expectation Gap Auditors Responsibility Financial statements Auditoria |
topic |
Audit expectation Gap Auditores Responsabilidade Demonstrações financeiras Audit expectation Gap Auditors Responsibility Financial statements Auditoria |
description |
The main focus of this study is to explore society's view of an auditor's work. In other words, we intend to understand if there is a "gap" between what society expects the auditor to achieve and what the auditor can and should reasonably accomplish. We considered that, since this term is universal and present in society in general, it would be interesting to address it to professionals in the area but also to professionals who do not have a background in finance. We started the literature review by exploring the term "audit expectation gap" and aimed to get a wide range of opinions through scientific and academic articles, books, web pages, magazines, and newspapers. This led to questions that were further explored through the quantitative method (use of a questionnaire) as we felt this was the most appropriate method for the purpose. This questionnaire was spread among auditing students, auditing and accounting professionals, financial directors, and professionals from several areas, where it was possible to connect the concepts, statements, and results obtained by the authors studied in the literature review with the results obtained in this dissertation. As it was found in the literature review, it was a unanimous opinion that there is effectively a difference between the functions that the auditor should perform and what the company expects him to perform, also, with this study, through the sample obtained, we shared the same opinion. It should be noted that, although we effectively agree that there is a difference between what the company expects the auditor to do and what he has to do, we found that the company in general knows the functions attributed, in general, to an auditor, however, it adds other functions that are not of its exclusive or primary competence. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12-20T11:05:10Z 2021-11-12 2021-11-12T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
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http://hdl.handle.net/10400.22/19154 TID:202829847 |
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http://hdl.handle.net/10400.22/19154 |
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TID:202829847 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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