Gestão de qualidade em auditoria

Abstract

The results obtained show that all the participants have a solid knowledge, both theoretical and practical, of the ISQC1 standard. Regarding the new standards, there is a high level of knowledge and widespread adherence to their implementation, with most organisations already at an advanced stage of transition or with the new regulations fully implemented. Awareness of the impact of the new standards is mostly positive, although several professionals note that the practical effects still need more time to be fully evaluated. Among the main challenges recognised in adopting ISQM1 and ISQM2 are the complexity of the standards, the costs associated with their implementation, the need for training and resistance to change. Those questioned pointed to ongoing training, adapting the standards to the size of the firms and providing longer deadlines as essential factors to aid the transition. Although some limitations and doubts remain, it can be concluded that the new standards show considerable progress in the structure of quality control in auditing, strengthening trust and consistency in professional processes.

Date of Award	1 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ricardo Cunha (Supervisor)