Ceticismo profissional e a relação entre empresas do grupo

  • Catarina Isabel Feliz Oliveira (Student)

Student thesis: Master's Thesis

Abstract

In the conjecture of a financial crisis and a global economic recession, the entities of supervision, accounting and auditing have a key role in the way that they can contribute for the recovery of trust in financial markets, either by requirement of accuracy and truth to management board in preparing the financial statements, whether the level of independence, integrity, objectivity, professional competence that auditors should impose on the performance of its functions. This way, a high quality audit emphasizes the professional judgement made by the auditor and even more important, a state of mind which includes professional scepticism throughout the planning and execution of the audit. The present study intends to assess the level of professional scepticism in one of the areas of audit work: the relation between group companies. In fact, there is a set of procedures and recommendations that auditors should consider when examining this area that should be coupled with an inquiring, open mind and doubt. Then, through the Hurtt model (2007), a survey to auditors was created, in order to study the degree of professional scepticism in the related parties.
Date of Award27 Nov 2014
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)

Keywords

  • Audit
  • Accounting
  • Professional scepticism
  • Related parties

Designation

  • Mestrado em Auditoria e Fiscalidade

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