Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.2/3369
Título: The usefulness of analytical procedures : an empirical approach in the auditing sector in Portugal
Autor: Pinho, Carlos
Palavras-chave: Analytical procedures
Financial statements
Risk approach
Data: Ago-2014
Editora: International Journal of Business and Social Research
Citação: Pinho, Carlos - The usefulness of analytical procedures [Em linha] : an empirical approach in the auditing sector in Portugal. "International journal of business and social research". ISSN 2164-2540. Vol. 4, Nº 8 (2014), p. 24-33
Resumo: The conceptual conflict between the efficiency and efficacy on financial auditing arises from the fact that resources are scarce, both in terms of the time available to carry out the audit and the quality and timeliness of the information available to the external auditor. Audits tend to be more efficient, the lower the combination of inherent risk and control risk is assessed to be, allowing the auditor to carry out less extensive and less timely auditing tests, meaning that in some cases analytical audit procedures are a good tool to support the opinions formed by the auditor. This research, by means of an empirical study of financial auditing in Portugal, aims to evaluate the extent to which analytical procedures are used during a financial audit engagement in Portugal, throughout the different phases involved in auditing. The conclusions point to the fact that, in general terms and regardless of the size of the audit company and the way in which professionals work, Portuguese auditors use analytical procedures more frequently during the planning phase rather than during the phase of evidence gathering and the phase of opinion formation.
Peer review: yes
URI: http://hdl.handle.net/10400.2/3369
ISSN: 2164-2540
Versão do Editor: http://thejournalofbusiness.org/index.php/site/article/view/578
Aparece nas colecções:Gestão e Economia - Artigos em revistas internacionais / Papers in international journals

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