A percepção da administração de pequenas e médias empresas sobre a utilidade da carta de recomendação do auditor independente
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Tipo
Dissertação
Data de publicação
2019-03-22
Periódico
Citações (Scopus)
Autores
Santiago, Angelo Kenji Yamada
Orientador
Mendonça Neto, Octavio Ribeiro de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Oyadomari, José Carlos de
Imoniana, Joshua Onome
Imoniana, Joshua Onome
Programa
Administração de Empresas
Resumo
The purpose of the present research was to understand the perspective of the
administration of a small and medium-sized company on the usefulness of one of the
products of an audit work: The auditor's letter of recommendation submitted to the
administration. Through a descriptive and exploratory quantitative and qualitative
research, an analysis of 108 letters of recommendations from 54 different companies
in the state of São Paulo was carried out, companies in which had consecutive years
of audit. As well as interviews with professionals in the field and administrators of
small and medium-sized companies that received the letter of recommendation. For
the analysis of the data collected, the Microsoft Excel tool was used. In general, it
was noted that all 54 companies used some of the recommendations made by the
auditors, thus regularizing many of the identified inconsistencies. In addition, it was
noted that the audit of the financial statements and recommendations can be used as
a management tool, through the control of activities, review of procedures, to prevent
frauds, failure and inconsistencies and to help the company to get updated on
changes in accounting, tax and labor regulations. Regarding compliance with the
recommendations, it was observed that small and medium size companies, despite
having the desire to adopt most of the recommendations and become an organized
corporation, have certain limitations related to their structure and lack of resources.
Finally, it was noted that small and medium size companies operate within the limits
of the market in terms of resources and also that during the audit, strategy and
management recommendations that may improve the processes and speed
procedures of these companies are well received by the administration. Given this
context, it was concluded that small and medium-sized companies generally observe
the recommendations in a positive way, using good part of the recommendations for
the management of their company and "filtering" recommendations that somehow do
not fit the structural reality and resources of small and medium-sized enterprises.
Descrição
Palavras-chave
auditoria , recomendação , pequenas e médias empresas , PME , ferramenta de gestão , contabilidade
Assuntos Scopus
Citação
SANTIAGO, Angelo Kenji Yamada. A percepção da administração de pequenas e médias empresas sobre a utilidade da carta de recomendação do auditor independente. 2019. 82 f. Dissertação (Mestrado em Administração de Empresas) - Universidade Presbiteriana Mackenzie, São Paulo, 2019.