دانلود رایگان مقاله انگلیسی نقش حسابرسی در جامعه امروز: دیدگاه پرتغال - الزویر 2017

Abstract

The main goal of this investigation is to study the relationships between society and audit in Portugal, through a methodology based on a questionnaire sent in 2015 to public companies listed in the stock exchange and insurance companies, as well as to financial analysts. For this purpose, a group of 25 questions addressing audit main issues was developed. A five-point Likert scale, followed by an appropriate statistical treatment --- percentage, p-value, correlations of Spearman, test of Mann---Whitney, allowed us to discover correlations and statistical associations of strong and moderate intensity. The results suggest that audited financial statements users’ perception regarding the auditors’ independence, the audit report, the audit market, the going concern assumption and the search and disclosure of fraud and illegal acts committed by companies are aligned with the international tendencies.

Conclusions

The contextualization of the relationships between society and audit in Portugal allows us to conclude that public companies, insurance companies and financial analysts view the audit function as holistic, plural and systemic. They suggest that audit should change its goals and enlarge the scope in order to mitigate the expectation gap between society and audit. Through the increase of the need of corporate social reporting, and not restricting to the merely financial aspects, they press for a change of audit attributes. It is inferred that the inquired have the perception that audit doesn’t operate separately, as it is related with the economic system, subject to rules of accountability, as well as with the social, political and ethical system. They also think that audit satisfies the needs of individuals or groups that seek financial information and the safety provided by the auditors. As this financial information can be used by society in a wide range of economic and social decisions, they think that the regulators should parameterize the information contained in the annual reports. They do not agree with audit selfregulation, which is in accordance with current international tendency. Quoted companies and financial analysts’ view regarding the valorization of the audit role, the size and independence of the audit companies, the audit report, the relations about society and audit, the going concern assumption, auditors’ role regarding illegal acts and frauds, and the perception of the characteristics of the audit are in accordance agrees with the international debate on these matters.