The challenges faced by the external audit industry in Brazil: an exploratory study

The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.

Paracoccidioidomycosis of external genitalia: report of six new cases and review of the literature

BACKGROUND: Paracoccidioidomycosis is a systemic mycosis of dermatological interest due to the frequency of cutaneous and mucosal lesions. The involvement of the external genitalia is extremely rare and few cases have been reported.OBJECTIVE: To study the prevalence of external genitalia lesions in paracoccidioidomycosis patients, identify clinical characteristics and compare with what is observed in the specific literature.METHODS: This is a cross-sectional, descriptive study, with focus on paracoccidioiodomycosis patients with external genitalia lesions. The demographic and clinical aspects of cases were compared with what has been reported so far on LILACS, SciELO e MEDLINE data bases.RESULTS: Data of 483 cases of paracoccidioidomycosis were studied in a 42-year period. Six (1.2%) patients showed specific lesions on external genitalia. Five patients were male with mean age of 47.2 years and all of them presented with the chronic multifocal clinical form. Only one, a 15-year-old female patient was observed who showed a subacute clinical form, juvenile type.CONCLUSIONS: Compromise of the genitourinary tract among paracoccidioidomycosis patients is rare and even rarer when only the external genitalia are considered. As observed in the classical picture of paracoccidioidomycosis patients, the male gender and the chronic multifocal clinical form prevailed in the present study.

Trade and financial liberalization in the context of external shocks and inconsistent domestic policies

Includes bibliography

Appraisal and conclusions from the 1994-2009 review of the implementation of the Cairo Programme of Action in the Caribbean

Incluye Bibliografía

Trade in services negotiations: a review of the experience of the United States and the European Union in Latin America

Includes bibliography

Review of the theoretical approaches to external adjustment and their relevance for Latin America

Includes bibliography

Liberalization or financial development?

Includes bibliography

Capital movements and external financing

Includes bibliography

Globalization and restructuring the energy sector in Latin America

Includes bibliography

Concessions and road and rail transport optimization

Includes bibliography

United States interest rates, Latin American debt and financial contagion

Includes bibliography

The impact of the global financial crisis on Latin America

Includes bibliography

Algunas resoluciones relacionadas con el examen y la eficiencia del funcionamiento administrativo y financiero de las Naciones Unidas = Selected resolutions concerning the review of the efficiency of the administrative and financial functioning of the United Nations = Résolutions portant sur l'examen de l'efficacité du fonctionnement administratif et financier de l'organisation des Nations Unies

Contiene las resoluciones 40/237 y 41/213 de la Asamblea General y la resolución 1987/112 del Consejo Económico y Social, sobre el funcionamiento administrativo y financiero de las Naciones Unidas.

Caribbean policy response to the information age: a review of government information and communications technology policy and services in selected Caribbean countries

Includes bibliography

Progresos realizados en la privatización de los servicios públicos relacionados con el agua: reseña por países de Sudamérica = Progress in the privatization of water-related public services: a country-by-country review for South America

Incluye Bibliografía