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A utilização de procedimentos analíticos de auditoria : o caso português

Pinho, Carlos
Fonte: Universidade Aberta de Portugal Publicador: Universidade Aberta de Portugal
Tipo: Tese de Doutorado
Publicado em //2009 Português
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26.37%
Tese de Doutoramento em Gestão na especialidade de Contabilidade apresentada à Universidade Aberta; A problemática associada ao conflito entre eficiência e eficácia de um trabalho de auditoria decorre do facto de, no âmbito deste tipo de trabalhos, existir escassez de recursos, quer ao nível do tempo de execução, quer ao nível da qualidade e tempestividade da informação disponível para o auditor externo. Os trabalhos de auditoria tendem a ser mais eficientes, ou seja, a consumir menos recursos, quanto menor é a aferição da combinação do risco inerente e do risco de controlo, permitindo que o auditor desenvolva testes de auditoria menos extensos. A presente investigação, através de um trabalho empírico no contexto da auditoria financeira em Portugal, procura aferir em que medida o recurso a procedimentos analíticos é efectuado em Portugal, mormente relativamente às fases e às áreas de auditoria em que são adoptados, quais os procedimentos que proporcionam maior segurança aos auditores e em que medida os normativos em vigor condicionam ou não o uso deste tipo de procedimentos. As conclusões apontam para o facto de os auditores em Portugal utilizarem com maior frequência procedimentos analíticos na fase de planeamento sendo...

An essay about the effect of vague accounting standards on the decision making process of auditors

Nishi, Heather
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
Português
Relevância na Pesquisa
26.37%
Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid...

Islamic Republic of Pakistan : Punjab Public Financial Management and Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The Country Financial Accountability Assessment - Pakistan (December 2003) concluded that there were substantial opportunities for consolidating current reforms throughout Pakistan, and for introducing additional reforms to further strengthen public financial accountability, which would require sustained policy level commitment at national, and provincial levels. This provincial Public Financial Management (PFM) and Accountability Assessment follow this theme of continuing reform. The PFM Performance Measurement Framework provides for a four-grade rating mechanism for measuring the attributes of PFM in a government against the benchmarks provided therein. It provides a useful mechanism for charting a path towards demonstrable improved PFM. The study notes that the reforms already underway are developing a strong trajectory for PFM improvement, and this report sets out the continuing concerns, challenges, and proposals for further reforms and development, while setting the issues for further negotiation, although most issues are within the capacity of the Punjab Provincial authorities. Areas for urgent additional reform are in the budget execution, accounting and audit areas, and specific areas for priority attention suggest the improvement of arrears information on expenditures and revenues; of frequent monitoring of fiscal risks arising from State-Owned Enterprises (SOEs)...

Iraq - Financial Sector Review

Nasr, Sahar; Petersen, Arne; Vossen, Jan Van der; Hashad, Nabil; Britton, Richard; Kulaksiz, Sibel; Huitfeld, Erik
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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26.37%
The link between sound and well-developed financial systems and economic growth is fundamental. Efficient and prudent allocation of resources by the financial system is critical for increasing productivity, boosting economic development, enhancing equality of opportunity, and reducing poverty. The financial sector in Iraq remains underdeveloped and underperforming. The banking system is by far the most important part of the financial system, accounting for over 75 percent of assets and is overwhelmingly state-owned. Non-bank institutions and markets are small and underdeveloped. Access to finance is impeded by a weak financial infrastructure, which needs strengthening in all areas: credit registry, the collateral framework, judicial systems, and accounting and auditing skills. It is also important to keep in view the political context. The difficult security situation imposes costs and constraints, the complex political situation impedes decisive policy action, governance issues linger, and the impact of state intervention continues despite reforms.

Corporate Governance Country Assessment : Republic of the Philippines

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.37%
Corporate governance in the Philippines is characterized by concentrated ownership by a limited number of family shareholders, within a bank-dominated financial market. A comprehensive set of corporate law and capital market regulations are enforced by relatively weak institutions that are undergoing restructuring reforms. As in many East Asian countries, the need to strengthen corporate governance was highlighted during the financial crisis in the region, and recent securities market scandals. This report benchmarks Philippine corporate governance against the OECD Principles of Corporate Governance, which have been recognized as one of the core standards underpinning the international financial architecture. As such, the report focuses primarily on corporate governance issues affecting listed companies and equity providers. Recommendations on related corporate governance issues such as banking and the governance of group structures, though relevant to the reform dialogue, are beyond the scope of this report. (Two parallel ROSCs are being prepared to assess the Philippines on accounting and auditing...

Financing of Panchayati Raj Institutions in World Bank-Financed Operations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.37%
The Government of India (GOI) is committed to strengthening Panchayati Raj Institutions (PRI) with a concerted effort to integrate and secure a central role for the village to district-level governments in World Bank-financed operations. The World Bank is actively seeking ways of achieving a greater degree of internal coherence between Bank-financed operations and consistency with the GOI approach to decentralization. With these objectives as backdrop, the report financing of panchayati raj institutions in World Bank-financed operations provides advice to World Bank task teams and clients for designing appropriate fiduciary mechanisms for PRI financing, ones that are consistent with the GOI constitutional framework and comply with World Bank operational policies and procedures. The report uses findings from a mapping exercise of ongoing Bank-financed operations in Panchayati Raj Institutions, analyzing the public financial management and accountability (PFMA) and procurement arrangements to determine what has or has not worked well and whether any can be replicated or mainstreamed. The report also covers the efficiency issues of panchayati raj institutions dealing with multiple financing sources with a resulting heavyload of reporting requirements; the extent to which existing PRI systems are being utilized or could have been utilized...

Corporate Governance Country Assessment : Malawi

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.37%
This ROSC assessment of corporate governance in Malawi benchmarks law and practice against the Organization for Economic Cooperation and Development (OECD) Principles of Corporate Governance and covers public interest entities (including public limited companies, financial institutions, and parastatal companies) with special focus on the companies listed on the MSE. This report should be read in conjunction with the Accounting and Auditing ROSC Malawi, which reviews issues related to accounting, auditing, and financial reporting in more detail. Growth in 2006 has been estimated at 6.5 percent. Inflation and bank lending rates have declined significantly over the past few years. Malawi qualified for debt relief under the World Bank s Heavily Indebted Poor Countries (HIPC) initiative in 2006. The business environment has improved, and the private sector is optimistic about the future; the Malawi Business Survey 2006 conducted by the Malawi Confederation of the Chambers of Commerce and Industry (MCCI) rated the business environment good to very good with better expectations in the next 12 months. The Malawi Growth and Development Strategy (MGDS) 2006-2011 sets a future growth target of more than 6 percent annually for the five-year period...

La vertiente cualitativa de la materialidad en auditoría: marco teórico y estudio empírico para el caso español

Montoya del Corte, Javier
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
26.34%
RESUMEN:El objetivo de la tesis es profundizar en el estudio de la materialidad en auditoría, y, más concretamente, de los factores cualitativos asociados al concepto. En el primer capítulo, se analizan los fundamentos teóricos y normativos. En el segundo capítulo, se revisa la literatura previa. En el tercer capítulo, se desarrolla un estudio empírico dirigido auditores de cuentas y directores financieros de empresas españolas. Como conclusión principal se establece que la utilización efectiva de los factores cualitativos de la materialidad en auditoría constituye un instrumento válido que puede contribuir al esfuerzo de los auditores para mejorar la calidad de sus trabajos y ofrecer un mejor servicio a los usuarios, que redunde en una información financiera más fiable y transparente, para dar respuesta así a las críticas recibidas, recuperar la credibilidad de sus actuaciones y superar la actual situación de crisis que atraviesa la función; ABSTRACT:The aim of the thesis is to study in depth the materiality in auditing, in general, and the qualitative factors associated to the concept, more specifically. In Chapter I we analyse the theoretical and normative foundations. In Chapter II we review the previous literature. In Chapter III we develop an empirical research over financial auditors and directors in Spanish companies. The main conclusion is that the effective use of qualitative materiality factors appears to be a useful tool in improving the quality of audits and in service provided to the financial statements' users. Through this improvement...

Dominican Republic : Country Fiduciary Assessment, Volume 4, Annexes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.34%
The Dominican Republic has made significant strides in deepening democracy during the past decade including the implementation of an important electoral reform. This fiduciary assessment was prepared by the Bank and the Inter-American Development Bank (IDB) as a tool for their coordinated policy dialogue on governance with the country, and as a key input for their respective assistance strategies. Consequently, the report also provides important contributions to both institutions' analytical work on public sector management, and State modernization which will be the basis for developing these strategies jointly with the government. The report was prepared as a composite document summarizing the main procurement, and financial management issues identified by the two banks in the Dominican Republic, within the broader public sector management context. Several short-term actions recommended in Volume II Country Financial Accountability Assessment (CFAA) and Volume III Country Procurement Assessment Report (CPAR Update) address the problems linked to the Government's weak capacity to manage the fiduciary function. Volume I presents key public sector issues relevant for the financial management system, including systemic strengths and weaknesses...

Ghana : Country Procurement Assessment Report, Volume 1. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
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26.45%
This report highlights a broad array of poor procedures and practices throughout the tendering and contract management process, which have been the cause of many of Ghana's public procurement problems, and where most of the leakages in public procurement funding occur and substantial savings could be realized. Most of the procedural anomalies are now being corrected by the Public Procurement Act (PPA), which includes the new regulations for the procurement of goods, works, and consulting services to be applied by all Procurement Entities. The provisions for standard tender documents and standard request for consulting proposals being completed, will detail the general principles embedded in the PPA, including evaluation and selection criteria. Standard contract documents, also being completed, will streamline current problems with contracting and payment procedures, labor standards, and dispute resolution. Good procurement manuals and training should leave no room for lack of understanding by procurement staff. The positive results on the ground depend largely on how well the new policies are put into practice and the extent to which this is done without political interference to the contrary. The application of the PPA and the Standard Tender and Contract Documents will not be successful without a broad training and "refresher" program and encouragement of officials in charge of procurement. Oversight and review functions are critical to exercising good procurement fiduciary management and Ghana is taking the necessary measures to strengthen it. Some recommendations include improving procurement planning and budgeting; value for money; contract management; stores management...

Malawi : Country Procurement Assessment Report, Volume 1. Main Findings and Recommendations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
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26.45%
The Malawi Country Procurement Assessment Report is a joint undertaking between the Malawi Government and the World Bank to analyze the country procurement system and recommend appropriate actions to improve the efficiency, economy and transparency of the system. This report is divided into (a) an Executive Summary, (b) Main Report on Findings and Recommendations, and (c) Annexes. Since the preparation of the diagnostic study on Malawi's public procurement system in 1996, the Government has made good progress with establishing new - and relatively good - legal framework for procurement reform. But there has not yet been much reform (institutional, practical and oversight). In 2003, the Malawi Parliament passed a new procurement law, the Public Procurement Act of 2003, which became effective in August of that year. The new Procurement Act requires procurement regulations to provide, among things, thresholds for the use of the various procurement methods, bid and bid evaluation procedures and contract management. The analysis of the CPAR is carried out against the five basic pillars of a sound public procurement system...

Malawi : Country Procurement Assessment Report, Volume 3. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
Relevância na Pesquisa
26.45%
The Malawi Country Procurement Assessment Report is a joint undertaking between the Malawi Government and the World Bank to analyze the country procurement system and recommend appropriate actions to improve the efficiency, economy and transparency of the system. This report is divided into (a) an Executive Summary, (b) Main Report on Findings and Recommendations, and (c) Annexes. Since the preparation of the diagnostic study on Malawi's public procurement system in 1996, the Government has made good progress with establishing new - and relatively good - legal framework for procurement reform. But there has not yet been much reform (institutional, practical and oversight). In 2003, the Malawi Parliament passed a new procurement law, the Public Procurement Act of 2003, which became effective in August of that year. The new Procurement Act requires procurement regulations to provide, among things, thresholds for the use of the various procurement methods, bid and bid evaluation procedures and contract management. The analysis of the CPAR is carried out against the five basic pillars of a sound public procurement system...

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.45%
The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

Mining Industry as a Source of Economic Growth in Kyrgyzstan

Bogdetsky, Valentine; Ibraev, Karybek; Abdyrakhmanova, Jyldyz
Fonte: World Bank, Bishkek Publicador: World Bank, Bishkek
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.37%
The study 'Mining as a source of economic growth in Kyrgyzstan' is developed by the project implementation unit of the World Bank for 'building capacity in governance and revenues streams management for mining and natural resources'. This study is aimed at defining a role for the mining industry in the country and evaluating its possible impacts on economic development in the future. Mineral resources development is an essential condition for successful economic development of Kyrgyz Republic. In fact, it is the only possible way to raise social welfare in remote high mountainous regions. At the present time, some recovery of investment activities in mining industry has been observed. However, the lack of long-term capital investments in mining and geological exploration projects is still acutely felt. International experts have noted more than once that in spite of the significant size of territory and good level of geological study, the minerals potential of the country remains underdeveloped. At present...

Vietnam - Delivering on Its Promise : Development Report 2003

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.45%
The focus of the report, combined with Vietnam's remarkable long-term growth potential, presents a favorable outlook, suggesting the effects of the East Asian crisis are over. The country is committed to socially inclusive development, and, translates a vision of transition towards a market economy, with socialist orientation into concrete public actions, emphasizing the transition should be pro-poor, noting this will require investments in the rural, and lagging regions, and a more gradual reform implementation, than often recommended. However, challenges identified include, first, further progress in economic reform - fast progress in liberalizing foreign trade, and integrating with world economy is increasingly at odds with the slowdown of state-owned enterprise reform. Second, poverty alleviation may be endangered - for in the absence of vigorous action, inequality is likely to increase. And, third, improving the quality of governance faces an economic inefficient mismatch, reflected by its legal framework...

Financial Sector Assessment : Slovakia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
Relevância na Pesquisa
26.45%
An International Monetary Fund-World Bank team assessed Slovakia's financial sector in the context of the Financial Sector Assessment Program (FSAP) through two missions in November 29 to December 12, 2006. The main objective of the FSAP was to assist the authorities to assess potential areas of vulnerability and current initiatives to develop the local financial sector. This report gives an overall assessment of the financial sector in Slovakia. The report gives an updated overall assessment, economic background, discusses the banking sector, financial conditions and stress testing, non-bank financial institutions, pension funds, capital markets and the financial infrastructure of Slovakia. The report also discusses liquidity management, safety nets, deposit protection funds, accounting and auditing, and market infrastructure.

Malawi : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.34%
In recent times, the Government of Malawi has undertaken various initiatives to strengthen the country's financial accountability framework. These include the following: A Medium-Term Expenditure Framework (MTEF) introduced progressively since 1995 to develop a strategic approach to budgeting over the medium-term, to improve resource allocations in accordance with emerging poverty reduction priorities, and to integrate the investment and recurrent sides of the dual budget; A cash budget system introduced in 1996 as a temporary measure to increase fiscal discipline and which remains in place as the central tool for budget implementation. An Integrated Financial Management Information System (IFMIS) project initiated in 1996 with the objectives of providing timely and accurate financial information; providing a standardized integrated financial management reporting system for the Government of Malawi at various operational levels; providing the Accountant General with a Government-wide upgraded computerized accounting system; and improving and strengthening financial control; A review of the Finance and Audit Act...

Sri Lanka : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.37%
The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the more advanced democracies of a similar background. This lapse has reduced the effectiveness of the system of public financial accountability in Sri Lanka, resulting in less than adequate assurance, that public funds are used for the purposes intended with due consideration to economy and efficiency. Financial accountability at the sub-national level is less well developed than at the center. The reasons for this are similar to those concerning the central Government, but more acute and pronounced. Public enterprises are characterized by excessive staff; weak management; inefficiencies; heavy losses; dependency on budget transfers; and delayed publication of audited accounts...

Integrated Fiduciary Systems Assessment : Ethiopia ULGDP II Program for Results

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment
Português
Relevância na Pesquisa
26.45%
Ethiopia is a country of many nations, nationalities, and peoples, with a total population of 91.7 million. Ethiopia has experienced strong economic growth over the past decade. Urbanization offers new opportunities in Ethiopia to improve education, health, and other public services, as more concentrated populations are easier to reach. In this context, the Government of Ethiopia (GoE) acknowledges the important role of the urban sector in overall economic growth and to invest in it. In this context, the government introduced the urban local government development program (ULGDP) in 2008 as a performance grant to ULGs. This second ULGDP is a follow-up to the successful first phase. The current ULGDP is jointly funded by the government and the World Bank. The program, which will scale up the support to cover 44 cities, will provide the highly needed investment funds to promote the cities as growth engines in the GoE's urban development strategy, support the institutional capacity of all tiers of governance (federal...

Lao PDR Economic Monitor, November 2007

World Bank
Fonte: World Bank, Vientiane Publicador: World Bank, Vientiane
Tipo: Economic & Sector Work
Português
Relevância na Pesquisa
26.37%
The information presented in the Lao Economic Monitor covers economic developments that have occurred in Lao PDR in the last six months (between May and October 2007). It reports on recent economic performance (Part I), progress in the implementation of the Government's policy reform agenda (Part II), and donor activities in the relevant reform areas (Part III). The report points out that Lao PDR macroeconomic performance continues to be strong, and the impact of resource sector is increasing. Real GDP growth continued to be robust at 7.6 percent in 2006 and is expected to remain above 7 percent in 2007. Manufacturing and other non-resource sectors continued to grow moderately, contributing around 5 percentage points of the above growth. However, other significant part of economic growth was contributed by the resource sectors, especially by the expansion of copper extraction and construction of large hydropower projects.