O impacto da qualidade de auditoria em Portugal no processo de seleção do auditor

  • Diogo Miguel Teixeira Rodrigues (Student)

Student thesis: Master's Thesis

Abstract

Audit quality is a subjective concept that is directly related to the concept of financial auditing and, therefore, is a topic that has been debated by various authors due to its relevance. The measurement of audit quality is not linear, as it depends on various factors such as the size of audit firms, the structure and organization of audit firms, and the knowledge, competence, and capacity of the audit team. As a result, the analysis of all these factors is carried out by the clients of audit firms, except in moments when there are controls over the audits already performed. Therefore, concerns arise around the auditor selection process, which is a complex process dependent on various factors. On one hand, market references and recommendations associated with the power of decision-makers when selecting a new auditor are highlighted. On the other hand, in the case of a continuing audit, the relationship between the auditor and the audited company is emphasized, as well as the cost-benefit relationship associated with the needs of the companies that use this service. Thus, the impact of audit quality in Portugal on the auditor selection process was analysed through an exploratory study via interviews. It should be noted that the results obtained indicate that the auditor selection process is influenced by the analysis of audit quality. Therefore, the perception and needs of the companies are fundamental aspects regarding the analysis of the quality of audit services.
Date of Award15 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuísa Anacoreta (Supervisor)

Keywords

  • Audit quality
  • Audit
  • Auditor selection

Designation

  • Mestrado em Auditoria e Fiscalidade

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