Alterações normativas e impactos estruturais em empresas de auditoria externa no contexto de Pandemia da Covid-19
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Data
2024
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Resumo
O presente trabalho tem como finalidade compreender os efeitos oriundos da pandemia de
Covid-19 sobre a estrutura das firmas de auditorias, sobre as alterações que impactam as auditorias
e, por fim, mapear as publicações produzidas acerca do futuro da atividade de auditoria externa,
verificando as expectativas geradas por meio das informações obtidas junto a inquéritos a
profissionais
Conclui-se que as empresas de auditoria estavam preparadas para continuarem realizando
seus trabalhos em um ambiente majoritariamente remoto; Não foram sentidos grandes impactos na
estrutura organizacional ou financeira das grandes empresas; houve a implantação de novos
procedimentos frente a crise de Covid-19; e foram acionados mecanismos de crise na salvaguarda
dos profissionais e dos ativos destas empresas.
A experiência do trabalho remoto da auditoria durante a pandemia impulsionou a
transformação digital na auditoria financeira.
Palavras-chave: Auditoria digital; Covid-19; Estrutura Organizacional; Impactos
Estruturais
The purpose of this work is to understand the effects arising from the Covid-19 pandemic on the structure of audit firms, on the changes that impact audits and, finally, to map the publications produced about the future of external audit activity, verifying expectations generated through information obtained from surveys of professionals. It is concluded that auditing companies were prepared to continue carrying out their work in a mostly remote environment; no major impacts were felt on the organizational or financial structure of large companies; new procedures were implemented in response to the Covid-19 crisis; and crisis mechanisms were activated to safeguard the professionals and assets of these companies. The experience of remote audit work during the pandemic has driven digital transformation in financial auditing. Keywords: Digital Audit; COVID-19; Organizational structure; Structural Impacts
The purpose of this work is to understand the effects arising from the Covid-19 pandemic on the structure of audit firms, on the changes that impact audits and, finally, to map the publications produced about the future of external audit activity, verifying expectations generated through information obtained from surveys of professionals. It is concluded that auditing companies were prepared to continue carrying out their work in a mostly remote environment; no major impacts were felt on the organizational or financial structure of large companies; new procedures were implemented in response to the Covid-19 crisis; and crisis mechanisms were activated to safeguard the professionals and assets of these companies. The experience of remote audit work during the pandemic has driven digital transformation in financial auditing. Keywords: Digital Audit; COVID-19; Organizational structure; Structural Impacts
Descrição
Orientação: João Miguel Capela Borralho
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, ACCOUNTING, COVID-19, AUDITORIAS, AUDITS, TELETRABALHO, TELEWORK, ESTRUTURAS ORGANIZACIONAIS, ORGANIZATIONAL STRUCTURES