As Diferenças de expectativas em auditoria no ambiente brasileiro

Content Provider	Semantic Scholar
Author	Wanderley, Luis Eduardo Teixeira Leal
Copyright Year	2017
Abstract	Purpose: Audit Expectation Gaps (AEG) are a major challenge for auditors to debate. Besides having the potential to undermine auditors ́ credibility, AEGs increase the risks of financial losses to firms and auditors as they may influence the outcome of lawsuits. This study examines the existence of AEG in Brazil and evaluates the relevance of actions aimed at improving the quality of audits. Design/methodology/approach: The research included the analysis of the previous studies on the subject and their findings and the empirical investigation of the AEG in Brazil, through the application of a questionnaire survey. 97 questionnaire replies were obtained, of which 31 were auditors and 66 were non-auditors. Findings: The evidence obtained suggests that AEGs are perceived in Brazil and that the gap is mainly a result of unreasonable expectations from society and of information needs in relation to the audit work and the audited companies. In addition, the study reveals that the respondents considered relevant the adoption of proposed measures aiming the increase of quality and regulation of the audit activity. Practical Implications: An understanding of the AEGs in Brazil can facilitate the discussion of the topic in academia, in the professional environment independent auditors, accountants, regulatory boards, judiciary, capital market entities and press vehicles and in the society.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://bibliotecadigital.fgv.br/dspace/bitstream/handle/10438/19605/Disserta%C3%A7%C3%A3o%20Wanderley,%20Luis%20Eduardo%20T%20L%20-%20MEX%202016.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article