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Contratação de serviços de auditoria
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Este relatório procura reproduzir, de forma sucinta, todo o trabalho desenvolvido e realizado enquanto assistente de auditoria, na empresa Victor José & Associados, durante um período de 4 meses (400 horas). Complementarmente realizou-se um estudo, nos clientes da entidade acolhedora, sobre o impacto da Proposta de Lei n.o334/XII (2015) na continuidade dos serviços de auditoria. Dos 33 clientes que colaboraram, 63,63% indicaram que iriam continuar a sujeitar-se/contratar serviços de auditoria de forma voluntária. Como principais benefícios dos serviços de auditoria, 38,10% apontaram que aumentariam a credibilidade das demonstrações financeiras e 33,33% indicaram que melhorariam a qualidade da informação financeira. Constatou-se que quanto maior é a entidade, maior é a probabilidade de se sujeitarem/contratarem serviços de auditoria, de forma voluntária. Mas não se verificou associação positiva entre o nível de satisfação dos serviços atualmente recebidos com a decisão das entidades de se sujeitarem/contratarem serviços de auditoria, de forma voluntária.
The following report results from an effort to sum up the development and the application stages of the proposed project as an audit assistant in the company Victor José &Associados for a period of 4 months, in a total of 400 hours. At the same time, a study was organized as a mean to evaluate the impact of the law proposal n.o334/XII (2015) regarding the voluntarily continuity of auditing services. Of the 33 clients who willingly participated, 63, 63% answered they would voluntarily continuing hiring auditing services. 38, 10% pointed the demonstrations of financial credibility as one of the main beneficial features of the auditing services hired, while 33, 33% pointed the improvement of financial information quality. From the results it was possible to conclude that as companies get larger, the higher the probability gets, that these companies will voluntarily hire auditing services. Yet, it was not possible to find a positive association between the levels of satisfaction with actual hired services and the decision of companies to voluntarily hire auditing services.
The following report results from an effort to sum up the development and the application stages of the proposed project as an audit assistant in the company Victor José &Associados for a period of 4 months, in a total of 400 hours. At the same time, a study was organized as a mean to evaluate the impact of the law proposal n.o334/XII (2015) regarding the voluntarily continuity of auditing services. Of the 33 clients who willingly participated, 63, 63% answered they would voluntarily continuing hiring auditing services. 38, 10% pointed the demonstrations of financial credibility as one of the main beneficial features of the auditing services hired, while 33, 33% pointed the improvement of financial information quality. From the results it was possible to conclude that as companies get larger, the higher the probability gets, that these companies will voluntarily hire auditing services. Yet, it was not possible to find a positive association between the levels of satisfaction with actual hired services and the decision of companies to voluntarily hire auditing services.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
auditoria auditoria voluntária benefícios CLC Auditing Voluntarily Auditing Benefits
Contexto Educativo
Citação
Silva, Patrícia Guerreiro da (2015). "Contratação de serviços de auditoria". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão