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Auditores e responsabilidades em matéria de fraude

Auditores e responsabilidades em matéria de fraude

Bryant Akonjang

54,25 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786208590178
54,25 €
IVA incluido
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Sobre IBD

O principal objetivo desta investigação é realizar estudos comparativos das técnicas de avaliação da fraude utilizadas nos EUA ao abrigo das disposições da SAS n.º 99 e da sua equivalente britânica/internacional ISA 240. Analisar criticamente as semelhanças, avaliar as diferenças e considerar e contrastar as críticas aos dois regimes de auditoria. Explorar o défice de expectativas em matéria de auditoria para analisar criticamente se as normas contribuíram para reduzir o défice de expectativas em matéria de auditoria. As conclusões desta investigação serão tranquilizadoras para as pessoas envolvidas em operações comerciais transfronteiriças e para os defensores de um sistema universal, uma vez que, independentemente de se utilizar a orientação dos EUA ou do Reino Unido/Internacional, a qualidade da auditoria não será afetada no que diz respeito às responsabilidades dos auditores em matéria de fraude. Mostra também os esforços que os organismos de normalização fizeram através da SAS 99 e da ISA 240 para reduzir o défice de expectativas.

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