Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2753
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dc.creatorRenato Madruga Borges Veiga; Universidade Federal de Santa Catarina-
dc.creatorLoreci João Borges; Universidade Federal de Santa Catarina-
dc.creatorEvelyse Nicole Chaves de Amorim; Universidade Federal de Santa Catarina-
dc.date2014-08-13-
dc.date.accessioned2016-12-09T17:31:25Z-
dc.date.available2016-12-09T17:31:25Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/1551-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2753-
dc.descriptionO objetivo geral da pesquisa é identificar qual a percepção dos contadores sobre a carreira de auditor independente no Brasil, com vistas a relacionar as determinantes da carência de profissionais no mercado brasileiro, apontada em pesquisas anteriores. Indispensáveis no exame e asseguração das Demonstrações Contábeis, em 2011 os auditores independentes certificaram R$ 1,8 trilhão do PL das companhias abertas no Brasil, o equivalente a 45% do PIB brasileiro do mesmo ano. Dessa forma, mostra-se necessário atentar para a realidade dessa profissão significativa dentro do atual cenário desafiador da contabilidade. O estudo caracterizou-se como do tipo exploratório e descritivo, com o uso do método de levantamento de dados survey e operacionalizado por meio de questionário e estudo bibliográfico e documental. Encaminhou-se por meio dos CRCs questionários a contadores com registros ativos, obtendo-se 661 respostas de todas as regiões brasileiras. Como resultado da pesquisa tem-se que 81% dos contadores acreditam haver carência de auditores no Brasil. O principal fator apontado como estimulante para a carreira foi a diversidade de conhecimento e experiências adquiridas na profissão (57%). Entretanto, a falta de estímulo durante o curso de Ciências Contábeis (44%) e a falta de conhecimento a respeito da profissão (38%) foram apontadas como um desestímulo. Diante do exposto, os resultados sugerem que uma parceria mais efetiva entre as universidades e as firmas de auditoria poderá resultar em aumento na busca pela carreira de auditor, já que 78% dos respondentes demonstraram ter interesse pela profissão.-
dc.descriptionThe object of this research is to identify the accountants' perception on the independent auditor career in Brazil, in order to relate the deciding factors of the lack of Independent Auditors in Brazilian market brought in previous researches. Essential in the exam and assurance of Accounting Statements, in 2011 the independent auditors certified R$1.8 trillion in net equity of publicly-held companies in Brazil, equivalent to 45% of Brazilian GDP in the same year. This way, it is necessary to attain the reality of this fundamental career inside the current defying accounting scenery. The study is characterized as exploratory and descriptive kind, with the use of survey data retrieval and operationalized by both questionnary, bibliographic and documental study. The questionnary was forwarded throughout CRC's to actively registered accountants. 661 responses from all Brazilian regions were collected. As a study result, it was concluded that 81% of accountants believe to have a lack of auditors in Brazil. The main factor indicated as stimulating for the career was the diversified knowledge and experiences acquired with the career (57%). However, the lack of stimulation during the Accounting graduation (44%) and knowledge about the career (38%) were indicated as non-encouraging in choosing the career. As exposed, the results suggests that having a more effective partnership between universities and auditing firms may result in an increase in auditor career choices, since 78% of the respondents showed interest in the career.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 13, No 39 (2014): Maio-Agosto; p. 64-78-
dc.subjectAuditor Independente; Mercado; Percepção dos Contadores; Auditoria.-
dc.subjectIndependent Auditor; Market; Accountant’s perception; Auditing.-
dc.titleProfissão Auditor Independente no Brasil: percepção dos contadores registrados nos CRCs - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v13n39p64-78-
dc.titleIndependent Auditor Career in Brazil: perception from CRC registered accountants-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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