RELAÇÃO ENTRE A AUDITORIA INTERNA E A AUDITORIA EXTERNA E O IMPACTO NOS HONORÁRIOS DOS AUDITORES EXTERNOS
DOI:
https://doi.org/10.4270/ruc.20139Keywords:
auditoria externa, auditoria interna, honoráriosAbstract
Ao longo dos últimos anos dada a crescente exigência na fiabilidade da informação a fornecer aos mercados tem vindo a crescer o papel da auditoria interna nas empresas. Acresce que teoricamente existem vários pontos de actuação que são comuns entre a auditoria interna e a auditoria externa. Assim, partindo do contributo da auditoria interna para a auditoria externa, faz-se uma revisão bibliográfica de um conjunto de estudos empíricos com vista à análise dos fatores que podem estar na origem da influência desse contributo na formação dos honorários dos auditores externos. Da análise efetuada concluiu-se que, por um lado, o contributo pode reduzir, ou não, os honorários; por outro, esse efeito está fortemente associado com a perspectiva com que a relação entre estes dois tipos de auditoria podem ser vistos, isto é, depende do facto dos dois tipos de auditoria serem vistos como complementos ou como substitutos.
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