Contabilidade e Auditoria Pública: Evidência Empírica da sua Relação

• Autor(a) principal: David, Fátima
• Data de Publicação: 2016
• Outros Autores: Abreu, Rute, Segura, Liliane, Formigoni, Henrique, Mantovani, Flávio
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10314/3562
• topic: Contabilidade; Auditoria; Setor Público; Caso de estudo; Portugal

In Portugal, the public accounting standards recorded an evolution over the years, in order to adapt to the new realities of public sector entities, so that the financial statements reflect more accurately the financial position and economic performance of the same. The main objective of this research is to analyze the content of the statutory certification (in Portuguese, CLC) of the Oporto City Council (in Portuguese, CMP) in the period 2008-2012 in order to highlight the quality of audit work. As research methodology we used for the theoretical analysis, review of scientific and legal literature to contextualize the theme of public accounting and the financial audit; for empirical analysis, the case study method. The results showed that in the CMP growing a concern about the reliability of information, translated into minor disagreements auditor regarding the information provided and there is an increase of clean reports.