A institucionalização da atividade do auditor independente

• Autor(a) principal: Antunes, Francisco Angelo
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26225
• topic: auditor independente; sociologia das profissões; especialização contábil; contabilidade; auditoria; independent auditor; sociology of professions; accounting specialist; accounting; auditing; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

The development of the capitalist system has required more and more participation in the labor market of qualified professionals and the development process of capitalism in its various stages has led to constant changes in the structure of that market. Lately the changes in business in Brazil have been more applicants, mainly from the process of stabilization and liberalization of the economy, these changes, which has been accentuated in the current phase of increasing globalization. This study is a contribution for the research of the emergence and evolution of the activity of the independent auditor in Brazil. The study also presents a brief comparative analysis of the development process of this activity in Brazil with that presented in other countries and also an assessment of the contribution that the activity can bring to society. For this, a search was conducted based on the sociology of professions, in order to understand how this specialization has become institutionalized, narrowed its field of operation in the country and whether it is or not, in the process of becoming from a field of accounting to autonomous profession. The research method used was the historiography, based on the model developed by Larson (1977) called Professional Project. We also conducted interviews with teachers and recognized experts in the area and the results were analyzed by the methodological approach of content analysis, which was based on the model developed by Bardin (2004). The results suggest that the process of professionalization of the independent auditor is still ongoing and for now does not meet all the requirements necessary and sufficient to be considered, from the perspective of the sociology of professions, a full profession. Although the activity already meets most of these requirements, there are still some steps to go.