Cristiane De Almeida
Master's – Analytical Procedure by External Auditor’s Discourse
Advisor: Prof. Dr. Joshua Onome Imoniana
Comission: Profs. Drs. Luiz Nelson Guedes de Carvalho, Paulo Roberto da Cunha and Liliane Cristina Segura
External auditing plays a fundamental role in the functioning of financial and capital markets by providing a more reliable environment for ensuring the reliability of the financial statements disclosed by the entities. As a result of this and other responsibilities, the exercise of the activity is one of the most regulated, given the several regulations with instructions, guidelines and duties that homogenize the practices and procedures in conducting the work. Given this fact and based on the theory of New Institutional Sociology, this study sought to understand the effectiveness of one procedure required by regulatory institutions, the analytical procedure applied in the planning and completion of the audit work. For this purpose, in-depth interviews were conducted with Big4 auditors. The results showed that, in the imagination of these professionals, its use favors the efficiency and effectiveness of the work, as pointed out in the literature. However, in the usual practice, due to flaws in preparation and review process of analytical procedure, the auditors do not find pleasure in benefits provided by it. The analysis of Peucheux's discourse has assisted us to identify the discursive element “lack of time” that represents the core of this incoherence. Thus, this dissertation proposes reflections on the disposition of the audit work and the real need for the imposition of audit procedures by regulatory institutions.
*Abstract provided by the author