A responsabilidade do auditor na deteção e prevenção de fraude

: audit expectation gap

Abstract

This study aims to analyse the auditor's responsibility in detecting and preventing fraud in the context of financial auditing, adopting a qualitative approach to understand the perceptions and opinions of the participants about the role of auditing in this process. Through surveys of partners or directors of audited companies, it was possible to explore how auditing can identify signs of fraud, its limitations and stakeholders' expectations of auditors. The study also investigates the methodologies and tools used by auditors, such as data analysis and the use of advanced technologies, including Big Data and Artificial Intelligence, to improve fraud detection. The research emphasises the importance of education and awareness to reduce the expectations gap between users of financial statements and the real responsibility of auditors. The study concludes that although auditors play an essential role in detecting and preventing fraud, the effectiveness of their actions depends on a number of factors, including transparency in processes, auditor independence and adaptation to new technologies. It also proposes practical recommendations for improving the public perception of auditing and minimising the audit expectation gap. The dissertation also points to areas of future research, such as the impact of different cultural and regulatory contexts on auditor accountability, and the growing role of emerging technologies in financial auditing.

Date of Award	21 Mar 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)