A eficácia dos modelos de previsão de falência: aplicação ao caso das sociedades portuguesas

Mestrado em Controlo e Gestão e dos Negócios

A rotação das sociedades de auditoria : estudo dos pareceres do PSI geral

Mestrado em Auditoria

Estruturas de capitais

Dissertação de Mestrado apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutora Alcina Augusta Sena Portugal Dias

Tilintarkastuksen odotuskuilu

Tutkimuksen tarkoitus on selvittää millaista tilintarkastuksen odotuskuilu on, mitkä syyt siihen johtavat ja miten odotuskuilua voidaan kaventaa. Aluksi käydään läpi tilintarkastusta, hyvää tilintarkastustapaa, mitä lakisääteiseen tilintarkastukseen sekä konsultointiin kuuluu ja mitä erikoisuuksia pk-yritysten tilintarkastamiseen kuuluu. Sen jälkeen käsitellään tilintarkastuksen odotuskuilua kirjallisuuden ja artikkelien perusteella. Tässä käydään tarkemmin läpi mitä tilintarkastuksen odotuskuilu on, mitkä syyt siihen johtavat sekä miten sitä voidaan kaventaa. Tämän jälkeen käydään tutkimuksen empiiristä osiota läpi, jossa auktorisoidut tilintarkastajat ovat vastanneet tilintarkastuksen odotuskuilua koskeviin kysymyksiin. Voidaan sanoa, että tilintarkastuksen odotuskuilu on kuilu yleisön odotuksista tilintarkastuksesta verrattuna siihen, mitä lakisääteinen tilintarkastus itse asiassa on. Odotuskuiluun on monia syitä, muun muassa tilintarkastuksen todennäköinen luonne ja yleisön ylisuuret odotukset. Odotuskuilua voidaan kaventaa kahdella tavalla: valistamalla yleisöä tai muuttamalla tilintarkastuksen luonnetta vastaamaan yleisön odotuksia.

Tilintarkastajan kurinpidollinen vastuu; TILA:n lausunnot 1990-2006

Tutkielman tavoitteena on selvittää kuinka tilintarkastajista tilintarkastuslautakunnalle tehdyt kantelut ovat muuttuneet vuosien 1990–2000 ja 2001–2006 aikana. Tutkimuksen tarkoituksena on tarkastella ovatko kansainvälistymisen aiheuttamat muutokset tilintarkastusta säätelevissä laeissa johtaneet kanteluiden määrälliseen tai laadulliseen muutokseen. Teoreettinen osa tarkastelee tilintarkastusta lainsäädännöllisesti sekä TILA:n tehtäviä tilintarkastusta valvovana elimenä. Empiirinen osa tutkii TILA:lle tehtyjen kanteluiden ratkaisuselosteita vuosien 1990–2000 ja 2001–2006 välillä. Kanteluita tutkitaan sekä määrällisesti että laadullisesti. Tulokset osoittavat että kanteluiden määrässä on tapahtunut muutos; vuosina 2001–2006 kanteluiden määrä on selvästi laskenut. Kanteluiden laadussa, kun sillä käsitetään kanteluiden syy sekä epäilyksen alainen toiminta, ei ole tapahtunut muutosta mutta sanktioiden jakaantumisessa eri toiminnan mukaan puolestaan on tapahtunut muutosta.

Tilintarkastajan merkitys asiakkaan toiminnan kehittämisessä

Tilintarkastajan merkittävin tehtävä on yleensä varmistaa, että tilinpäätös, toimintakertomus ja päätöksenteossa käytettävät taloudelliset tiedot ovat olennaisilta osiltaan oikein. Tilintarkastukseen liittyy paljon muutakin kuin ainoastaan numeroita. Tilintarkastajien toimintaympäristö on muuttunut voimakkaasti viimeisen kymmenen vuoden aikana. Tilintarkastusala on ollut mukana kehittämässä osaamistaan ja palvelujaan vastatakseen yritysten kasvaviin vaatimuksiin. Yrityksille tarjottavat asiantuntijapalvelut muodostavat nykyisin laajan kirjon erilaisiin vaativiin tarpeisiin kehitettyjä palveluja. Työn tavoitteena on selvittää tilintarkastajan merkitystä asiakkaan toiminnan kehittämiseen. Tavoitteena on selvittää asiaa haastatteluin asiakkaiden eli yritysten näkökulmasta sekä lisäksi täydentää näkökulmaa KHT-tilintarkastajien ajatuksilla. Työssä haastatellaan kahdeksaa yritysjohtajaa ja neljää KHT-tilintarkastajaa. Tilintarkastajan palveluita käytetään, kun halutaan asiantuntevia, luotettavia ja objektiivisia tietoja taloudellisista ja oikeudellisista asioista. Tilintarkastajaa pidetään lähellä yhtiötä olevana keskustelukumppanina, jolta odotetaan aktiivisesti neuvontaa yrityksen kaikilla osa-alueilla.

VFM Audit of Statutory Residential Homes for Older People - March 2007 (PDF 1314 KB)

VFM Audit of Statutory Residential Homes for Older People - Final Report (March 2007)

VFM Aduit of Statutory Residential Homes for Older People - Executive Summary - March 2007 (PDF 430 KB)

VFM Audit of Statutory Residential Homes for Older People - Executive Summary (March 2007)

Report of an audit of child protection research in Ireland 1990-2009.

A total of 190 research documents were identified in line with the criteria agreed between the researchers and the CAAB, and are included in the audit. The key findings from the analysis of the audit are as follows:    - Research identified in the audit has tended to focus on child protection and the child protection system generally, as well as sexual abuse. This research has primarily been undertaken by clinicians and academics, and spans across sectors.   - Over half, (110 or 58%) of the research falls under the heading of policy/practice reviews/analysis. This is further reflected in the fact that the research most commonly focused on operating procedures, followed by practice issues and the policy framework, both in studies with a single focus and those with multiple foci.   - The most common type of publication was peer reviewed article (74 or 39%), with commissioned research accounting for just 7% (13). This is in line with the findings that 68% (128) of commissioning/publishing bodies and 74% (139) of research bodies were in the academic sector.   - The research published and/or commissioned by the statutory sector follows the pattern found in the audit generally, with the most common type of study being policy/practice review/analysis (27 or 48%) and the most common focus being operating procedures (22 or 39%).   - Information sources rarely incorporated primary research with children, with only 14 studies (8%) citing direct contact with children and young people. Information on children was more commonly gathered from case files, professionals and family members.   - The topics covered in the identified research were very wide-ranging but closely related to the primary subject area (type of abuse) and the sector in which the research was located.   One conclusion stated that: There is a shortage of child protection-focused research on the factors that cause and perpetuate child abuse, such as homelessness, addiction, parental mental illness and domestic violence. The need for material on these areas is demonstrated by the nature and scale of reports to the child protection system and the removal of some children from their families into out of home care as a result of the above mentioned adversities.This resource was contributed by The National Documentation Centre on Drug Use.

The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.  

Lessons from a comprehensive clinical audit of users of psychiatric services who committed suicide

Objective: Characteristics of patients who committed suicide were examined to provide a picture of the treatment they received before death and to determine whether and how the suicides could have been pre vented by the service system. Methods: The unnatural-deaths register was matched to the psychiatric case register in the state of Victoria in Australia to identify suicides by people with a history of public-sector psychiatric service use who committed suicide between July 1, 1989, and June 30, 1994. Data on patient and treatment characteristics were examined by three experienced clinicians, who made judgments about whether the suicide could have been prevented had the service system responded differently. Quantitative and qualitative data were descriptively analyzed. Results: A total of 629 psychiatric patients who had committed suicide were identified. Seventy-two percent of the patients were male, 62 percent were under 40 years old, and 51 percent were unmarried. They had a range of disorders, with the most common being schizophrenia or schizoaffective disorder (36 percent). Sixty-seven percent had previously attempted suicide. A total of 311 patients (49 percent) received care within four weeks of death. Twenty percent of the suicides were considered preventable. Key factors associated with preventability were poor staff-patient relationships, incomplete assessments, poor assessment and treatment of depression and psychological problems, and poor continuity of care. Conclusions: Opportunities exist for the psychiatric service system to alter practices at several levels and thereby reduce patient suicides.

Developing a reliable audit instrument to measure the physical environment for physical activity

Background: The physical environment plays an important role in influencing participation in physical activity, although which factors of the physical environment have the greatest effect on patterns of activity remain to be determined. We describe the development of a comprehensive instrument to measure the physical environmental factors that may influence walking and cycling in local neighborhoods and report on its reliability. Methods: Following consultation with experts from a variety of fields and a literature search, we developed a Systematic Pedestrian and Cycling Environmental Scan (SPACES) instrument and used it to collect data over a total of 1987 kilometers of roads in metropolitan Perth, Western Australia. The audit instrument is available from the first author on request. Additional environmental information was collected using desktop methods and geographic information systems (GIS) technology. We assessed inter- and intra-rater reliability of the instrument among the 16 observers who collected the data. Results: The observers reported that the audit instrument was easy to use. Both inter- and intra-rater reliability of the environmental scan instrument were generally high. Conclusions: Our instrument provides a reliable, practical, and easy to-use method for collecting detailed street-level data on physical environmental factors that are potential influences on walking in local neighborhoods.