RELAÇÃO ENTRE A AUDITORIA INTERNA E A AUDITORIA EXTERNA E O IMPACTO NOS HONORÁRIOS DOS AUDITORES EXTERNOS
DOI:
https://doi.org/10.4270/ruc.20139Palabras clave:
auditoria externa, auditoria interna, honoráriosResumen
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.
Descargas
Citas
ABBOT, L.J.; PARKER, S.; PETERS, G.F. e RAGHUNANDAN K. (2003), «The Association between Audit Committee Characteristics and Audit Fees». Auditing: A Journal of Practice and Theory, vol.22 (2), pp. 17-32.
AL - ARSHANI, M. (2003), «The Effect of Inherent Risk, Knowledge Spillover, and Litigation Risk on External Auditors’ Reliance on Client’s Internal Audit Functions». University of Arkansas. Tese de doutoramento. Disponível na: PROQUEST [Consultado em 03 janeiro de 2011].
AL - TWAIJRY, A.A.M.; BRIERLEY, J. A. e GWILLIAM, D.R. (2004), «An Examination of the Relationship Between Internal and External Audit in the Saudi Arabian Corporate Setor». Managerial Auditing Journal, vol.19 (7), pp. 929-944.
ANDERSON, T. e D. ZÉGHAL (1994), «The Pricing of Audit Services: Further Evidence from the Canadian Market». Accounting and Business Research, vol. 24(95), pp. 195-207.
AREL, B., 2006. Two Studies on the Effect of Internal Audit Source on Reliance Decisions. Arizona State University. Tese de doutoramento. Dísponivel na: PROQUEST [Consultado em 03 janeiro de 2011].
BASIOUDIS, I.G. (2002), «The UK Market for Audit Services Deregulation and Auditing Pricing in the Small Client Segment». International Journal of Economics and Business, vol. 2(1), pp.188-210
DESAI, V.; ROBERTS, R. W e SRIVASTANA, R.P. (2010), « An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions». Contemporary Accounting Review. Dísponível na: Social Science Research Network [Consultado em 03 janeiro de 2011].
FELIX, W.L.; GRAMLING, A.A. e MALETTA, M.J. (2001), « The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution». Journal of Accounting Research, vol. 39(3), pp.513-534.
FELIX, W.L.; KIZIRIAN, Tim; SNEATHEN, L. DWIGHT Jr. (2005), « The Effect of an Internal Audit Function on Audit Effort». Academy of Accounting and Financial Studies Journal, vol. 9(1), pp.75-92.
GERRARD, I., HOUGHTON, K. e WOODLIFF, D. (1994),«Audit Fees: The Effects of Auditee, Auditor and Industry Differences. Managerial Auditing journal, vol. 9(7), pp.3-11.
Gist, W.E. (1992), «Explaining Variability in External Audit Fees». Accounting and Business Research, vol.23 (89), pp.79-84.
GOLEN, Steven (2008), «Communication Barriers Between Internal and External Auditors». ABEA Journal, vol. 27 (outono), pp. 35-36.
HARON, H; CHAMBERS, A.; RAMSI, R. e ISHAK, Ismail (2004), «The Reliance of External Auditors on Internal Auditors». Managerial Auditing Journal, vol. 19(9), pp.1148-1159.
HAY, D.; KNECHEL, W. e LING, J. (2008), «Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees». International Journal of Auditing, vol.12 (1), pp. 9-24
HO, S. e HUTCHINSON, M. (2010), «Internal Audit Department Characteristics/Activities and audit fees: Some Evidence from Hong Kong Firms». Journal of International Accounting, Auditing and Taxation, vol.19 (2), pp.121-136.
ISA 610 (2009), Using the Work of External Auditors. International Federation of Accountants In Habdbook of International Quality Control, Auditing, Review, Other Assurances, and Related Services Pronouncements, 2010 Edition – Part I.
MALETTA, M. (1993). «An Examination of Auditors’ Decision to Use Internal Auditors as Assistants: The effect of Inherent Risk».Contemporary Accounting Research, vol. 9 (2), pp. 508-525.
MARGHEIM, L. (1986), «Further Evidence on External Auditors’ Reliance on Internal Audit». Journal of Accounting Research, Vol. 24 (1), pp. 194-205.
MESSIER JR, William F.; REYNOLDS, J. K.; SIMON, C. A. e WOOD, D. A.(2010), «The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision». Accounting Review. Dísponivel na: Social Science Research Network. [Consultado em 10 maio de 2011].
NASER, K.; ABDULLHAMEED, H. e RANA, N. (2007), «Determinants of Audit Fees: Empirical Evidence from Emerging Economy». International Journal of Commerce and Management, vol. 17(3), pp.239-254
PISSINI, M.; LIN, S.; VARGUS, M. E. e ZIEGENFUSS, D. E. (2010),« The Impact of Internal Audit Function Quality and Contribution on Audit Delays». Disponível na: Social Science Research Network. [Consultado em 03 janeiro de 2011].
PRAWITT, D.F; SHARP, N. Y. e WOOD, D.A. (2010), «Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? ». Behavioral Research in Accounting. Dísponivel na: Social Science Research Network. [Consultado em 10 maio 2011].
SCHNEIDER, A. (2009), « The Nature, Impact and Facilitation of External Auditor Reliance on Internal Auditing». Academy of Accounting and Financial Studies Journal, vol. 13 (4), pp.41-53.
SINGH, H. e NEWBY, R. (2010), « Internal Audit and Audit fees: Further Evidence». Managerial Auditing Journal, 25(4), pp.309-327.
STEIN, M.T.; SIMUNIC, D.A. e O’ KEEFE, T.B. (1994), « Industry Differences in the Production of Audit Services». Auditing: A Journal of Practice and Theory, vol.13 (1), pp.128-142.
STEWART, J. e KENT, P. (2006), «Relation Between External Audit Fees, Audit Committee Characteristics and Internal audit». Accounting and Finance, vol. 46(3), pp.387-404.
STEWART, J. e MUNRO, L. (2007), «The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian auditors». International Journal of Auditing, vol. 11(1), pp.51 – 69.
SUWAIDAN, M.S. e QASIM, A. (2010) « External Auditors’ Reliance on internal auditors and its impact on audit fees an empirical investigation». Managerial Auditing Journal, vol.25(6), pp.509-525.
WALLACE, W.A. (1984), « Internal Auditors Can Cut Outside CPA costs». Harvard Business Review, 62(2), pp.16-20.
WHITTINGTON, R. e L. MARGHEIM (1993), «The Effects of Risk, Materiality, and Assertion Subjectivity on External Auditors’ Reliance on Internal Auditors». Auditing: A Journal of Practice and Theory, vol. 12(1), 50-64.
WHITTINGTON, A. and WINTERS, J. (1990), «Considering the Work of an Internal Auditor», The CPA Journal, vol. 60(4), pp.28-34.
WOOD, David A. (2004), «Increasing Value Through Internal and External Auditor Coordination». The Institute of Internal Auditors Research Foundation.
ZAIN, M. M., (2005), «The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors». http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202/index.html
Publicado
Cómo citar
Número
Sección
Licencia
Los derechos de autor de los artículos publicados en esta revista son del autor, y los derechos de primera publicación son de la revista. Por aparecer en esta revista de acceso público los artículos son de uso gratuito, con atribuciones específicas, en aplicaciones educativas y no comerciales. La revista permitirá el uso de trabajos publicados con fines no comerciales, incluso el derecho a enviar el trabajo a bases de datos de acceso público.
