Independência do auditor em Portugal: o estudo teórico e empírico do remotness gap
DOI:
https://doi.org/10.5007/2175-8069.2013v10n21p159Resumo
A independência, em auditoria, é um conceito de difícil definição, é preciso inseri-lo na envolvente e, por isso, é um conceito historicamente mutável. Objetividade e neutralidade integram o conceito de independência em auditoria e, por isso, o joint supply audit, ainda que validado pela pura teoria econômica, tem custos significativos para o auditor e para o mercado, além de representar uma ameaça para todos os stakeholders. Sendo um conceito multidimensional, está permanentemente na mira dos reguladores pela sua importância no funcionamento eficiente dos mercados financeiros. A sociedade exige independência para se tornar num standard fundamental na prática de auditoria.
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