A percepção da administração de pequenas e médias empresas sobre a utilidade da carta de recomendação do auditor independente
Santiago, Angelo Kenji Yamada
Mendonça Neto, Octavio Ribeiro de
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Oyadomari, José Carlos de
Imoniana, Joshua Onome
Imoniana, Joshua Onome
Mestrado Profissional - Controladoria e Finanças Empresariais
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.
auditoria , recomendação , pequenas e médias empresas , PME , ferramenta de gestão , contabilidade
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 Profissional - Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo, 2019.