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Normas técnicas de auditoria – uma resenha actualizada

  • José Luís Alves da Cunha

    (ISEG – Instituto Superior de Economia e Gestão – Universidade Técnica de Lisboa)

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    Na realização de uma auditoria devem ser observadas regras de natureza técnica, generalizadamente reconhecidas como válidas, que são o produto do labor teórico e prático de várias gerações de profissionais e académicos. Exposta a natureza e o âmbito de aplicação destas normas técnicas, bem como o reconhecimento do seu papel fulcral, não só na perspectiva dos auditores mas também na óptica dos utilizadores da informação financeira, procede-se ao levantamento da existente nesta matéria em Portugal, Nos Estados Unidos da América, no Reino Unido e em França, referenciando-se ainda, o trabalho desenvolvido por algumas organizações internacionais, particularmente a International Federation of Accountants (IFAC).

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    File URL: http://pascal.iseg.utl.pt/~pjms/files/1995-Normas_tecnicas_de_auditoria-uma_resenha_actualizada.pdf
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    Article provided by ISEG, Universidade de Lisboa in its journal Estudos de Gestão.

    Volume (Year): II (1995)
    Issue (Month): 3 ()
    Pages: 3-12

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    Handle: RePEc:pjm:journl:v:ii:y:1995:i:3:p:3-12
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