Independência do auditor e emissão do parecer

• Autor(a) principal: Silva, Flávia Daniela Carvalho da
• 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/10400.22/19586
• topic: Independência; Auditor; Auditoria; Auditoria interna; Auditoria externa; Qualidade de auditoria; Independence; Auditor; Audit; Internal audit; External audit; Audit quality; Auditoria

Faced with constant changes in today's world markets at various levels, it is clear that consequently the most credible information possible is increasingly appreciated and demanded by society. Thus, this new reality and demand tends to be more accentuated when the subject is financial information. Regarding the above, it is understood that more and more information is required that is easy to understand and trustworthy in relation to the audit market, thus making the existence of an outstanding and independent behavior on the part of the auditor of utmost importance. The study that follows aims to address the issue of auditor independence as well as the factors that may lead to their loss and what are the consequences of that loss. In order to be able to assess what we previously proposed, a very understandable and quick questionnaire was developed, which was later sent to professionals in the auditing area, in order to obtain opinions from those who deal with these changes on a daily basis and their requirements. After all subsequent analysis, it was concluded that the factor of high fees paid to audit professionals is the one that can most influence the independence of professionals.