Indicadores de qualidade da auditoria

: o modelo português

Abstract

Given the growing concern of audit stakeholders with audit quality and the controversial way this topic has been approached by the literature, both in terms of creating a definition for audit quality and in looking for metrics capable of effectively quantifying quality, the present study appears as an opportunity to gather the literature that addresses this topic, as well as to analyze the initiatives of several regulators to find an adequate model to measure and evaluate audit quality. This study aims to analyze three models proposed by foreign bodies, namely the model proposed by the PCAOB (USA), NBA (Netherlands) and FRC (United Kingdom) and using these models to analyze the new portuguese model, released by the CMVM, framing it in international dynamics. This study allows us to conclude that despite the development stage of the model, there are fundamental issues that will dictate its success, namely the selection and disclosure of the metrics, the need for comparability of information, the importance of the narrative as a tool for correct interpretation of metrics and the adequacy of metrics to market dynamics. The conclusion of this study is that the introduction of AQIs in the portuguese market will benefit stakeholders and can provide the audit market with more transparency, more information and more competitiveness based on quality.

Date of Award	7 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Luisa Anacoreta Correia (Supervisor)