Auditors Independence
Mostrando 1-3 de 3 artigos, teses e dissertações.
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1. Avaliação da eficácia dos trabalhos de Auditoria Independente no Brasil, por profissionais de empresas de capital aberto
Trust is the main product it is expected from the auditors work, because it provides credibility to its report and, consequently, to the audited financial statements. In addition to high ethical standards and technical expertise inherent to its reviewer role, the external auditor, in order to generate the expected trust, depends on the perception society has
Publicado em: 2007
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2. Auditoria externa de desempenho: condiÃÃes e limites de um reposicionamento nas relaÃÃes auditor-gestor, a partir de seus mandatos sociais
Legality audit in Brazil has not been achieving results desired by society. Auditors and managers are unsatisfied with low efficacy of the rule-based model of control. Federal Constitution (1988) and under-constitutional law introduced performance audit which has come to practice after the 1990âs administrative reforms. First initiatives were due to Federal
Publicado em: 2006
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3. O rodizio de firmas de auditoria e seus impactos nas demonstrações contábeis / The rotation of audit firms and its consequences of financial statements
The rotation of audit firms was introduced in Brazil by the Brazilian Central Bank at the time of the corporate scandals involving financial institutions firms on the presentation of the financial statements and extended to all listed companies in Brazil by the Brazilian Securities Commission (CVM). Firm rotation, the objective of which is to safeguard the i
Publicado em: 2005