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Publication
A importância da auditoria financeira na prevenção de fraude e evasão fiscal
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Authors
Abstract(s)
Esta dissertação tem como objetivo analisar a importância da auditoria financeira no combate à fraude e evasão fiscal. É facto que, a legislação, estabelece requisitos específicos para a realização de auditorias. No entanto, algumas empresas optam por proceder a auditorias de forma voluntária devido às vantagens que apresentam.
Pretende-se analisar a opinião de um público-alvo restrito a auditores e revisores oficiais de contas sobre questões relevantes e potencialmente contraditórias em relação às visões de alguns autores.
A investigação empírica é realizada através da aplicação de um questionário, e os resultados obtidos são analisados para se chegar a conclusões significativas. Ademais, é apresentado uma exposição teórica que aborda informações pertinentes ao tema.
O objetivo central desta dissertação é avaliar o papel da auditoria financeira na prevenção de fraudes e evasão fiscal, analisando as perceções e atitudes dos profissionais nessa área, abordando perspetivas e opiniões relacionadas à auditoria financeira, explorando questões cruciais no contexto da prevenção de fraudes e evasão fiscal. Os resultados desta pesquisa refletem uma concordância generalizada sobre o papel crucial da auditoria na manutenção da integridade do sistema fiscal, destacando sua importância contínua como ferramenta para garantir a conformidade tributária e prevenir atividades ilegais relacionadas a impostos.
Os dados revelam a crença de que as empresas reconhecem os benefícios das auditorias regulares, não apenas como uma exigência regulatória, mas também como uma ferramenta para aprimorar a transparência financeira, identificar problemas internos e cumprir regulamentos, incentivando, assim, uma adoção mais proativa das auditorias.
As ofertas a auditores destacam a importância de debater e esclarecer as diretrizes éticas para garantir a integridade do processo de auditoria e a independência do auditor.
Concluindo, os dados obtidos oferecem uma visão abrangente dos inquiridos sobre questões críticas relacionadas à auditoria financeira, sendo de valor significativo para reguladores na implementação de diretrizes e normas de auditoria, bem como para profissionais de auditoria em práticas futuras.
This dissertation aims to analyze the importance of financial auditing in combating fraud and tax evasion. It is a fact that legislation establishes specific requirements for carrying out audits. However, some companies choose to carry out audits voluntarily due to the advantages they present. The aim is to analyze the opinion of a target audience restricted to auditors and statutory auditors on relevant and potentially contradictory issues in relation to the views of some authors. Empirical investigation is carried out through the application of a questionnaire, and the results obtained are analyzed to reach significant conclusions. Furthermore, a theoretical exposition is presented that addresses information relevant to the topic. The central objective of this dissertation is to evaluate the role of financial auditing in preventing fraud and tax evasion, analyzing the perceptions and attitudes of professionals in this area, addressing perspectives and opinions related to financial auditing, exploring crucial issues in the context of preventing fraud and evasion. Supervisor. The results of this survey reflect widespread agreement on the crucial role of auditing in maintaining the integrity of the tax system, highlighting its continued importance as a tool for ensuring tax compliance and preventing illegal tax-related activities. The data reveals the belief that companies recognize the benefits of regular audits, not only as a regulatory requirement, but also as a tool to improve financial transparency, identify internal problems and comply with regulations, thus encouraging more proactive adoption of audits. Offers to auditors highlight the importance of discussing and clarifying ethical guidelines to ensure the integrity of the audit process and auditor independence. In conclusion, the data obtained provides a comprehensive view of respondents on critical issues related to financial auditing, being of significant value to regulators in implementing audit guidelines and standards, as well as to audit professionals in future practices.
This dissertation aims to analyze the importance of financial auditing in combating fraud and tax evasion. It is a fact that legislation establishes specific requirements for carrying out audits. However, some companies choose to carry out audits voluntarily due to the advantages they present. The aim is to analyze the opinion of a target audience restricted to auditors and statutory auditors on relevant and potentially contradictory issues in relation to the views of some authors. Empirical investigation is carried out through the application of a questionnaire, and the results obtained are analyzed to reach significant conclusions. Furthermore, a theoretical exposition is presented that addresses information relevant to the topic. The central objective of this dissertation is to evaluate the role of financial auditing in preventing fraud and tax evasion, analyzing the perceptions and attitudes of professionals in this area, addressing perspectives and opinions related to financial auditing, exploring crucial issues in the context of preventing fraud and evasion. Supervisor. The results of this survey reflect widespread agreement on the crucial role of auditing in maintaining the integrity of the tax system, highlighting its continued importance as a tool for ensuring tax compliance and preventing illegal tax-related activities. The data reveals the belief that companies recognize the benefits of regular audits, not only as a regulatory requirement, but also as a tool to improve financial transparency, identify internal problems and comply with regulations, thus encouraging more proactive adoption of audits. Offers to auditors highlight the importance of discussing and clarifying ethical guidelines to ensure the integrity of the audit process and auditor independence. In conclusion, the data obtained provides a comprehensive view of respondents on critical issues related to financial auditing, being of significant value to regulators in implementing audit guidelines and standards, as well as to audit professionals in future practices.
Description
Keywords
Auditoria financeira Fraude fiscal Evasão fiscal Equidade fiscal Independência do auditor