As informações contábeis são de grande importância para o equilíbrio do relacionamento entre os stakeholders, sendo direcionadoras para a alocação de seus recursos. A auditoria independente, nesse contexto, surge como um importante mecanismo que contribui para proporcionar confiabilidade a essas informações, reduzindo o conflito de agência inerente a esse relacionamento, ao expressar uma opinião sobre a adequação das demonstrações contábeis às praticas de contabilidade. Diversas são as empresas de auditoria independente cadastradas na Comissão de Valores Mobiliários para realizar tais trabalhos no Brasil; no entanto, quatro empresas se destacam nesse rol: PriceWaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG e Ernst & Young. Essas quatro empresas são mundialmente conhecidas como Big Four. Até 2001, tal grupo era denominado Big Five e tinha como integrante a Arthur Andersen, que deixou de atuar no ramo a partir de 2002. Este trabalho buscou verificar a participação dessas empresas no Brasil no período de 1997 a 2008. Para tanto, as empresas auditadas foram classificadas pelo ramo de atividade, controle acionário e negociação em bolsa de valores, a fim de verificar a participação das empresas de auditoria sob diferentes aspectos. A amostra foi composta de 2.024 empresas constantes do banco de dados da FIPECAFI no período contemplado na pesquisa. Os resultados apontam que, na média do período, aproximadamente 80% dos ativos das grandes empresas atuantes no Brasil são auditados por empresas do grupo Big Four. Em 2008 a líder geral no Brasil foi a KPMG, responsável por auditar mais de 30% dos ativos da amostra. Outro objetivo deste trabalho foi detectar características das empresas auditadas que poderiam ser indicadores para a empresa escolher um auditor componente do grupo das maiores empresas de auditoria independente, focando-se na influência dos credores nessa decisão. Para esse objetivo foram coletados dados contábeis das empresas auditadas, além das informações não contábeis já utilizadas na primeira análise de participação das auditadas (ramo de atividade, controle acionário e negociação em bolsa de valores) e aplicado o teste estatístico de regressão logística. Os resultados não mostraram que a situação econômica e financeira da auditada influencia essa escolha, mas apontaram para a importância do controle acionário e do porte da auditada. / Accounting information have great importance for the balance of the relationship among stakeholders, and driving to the allocation of its resources. The independent audit, in this context, emerged as an important mechanism that helps to provide reliability of this information, reducing the agency conflict inherent in that relationship, to express an opinion on the adequacy of financial statements to accounting practices. There are several independent auditing firms registered at the Securities Commission to carry out such works in Brazil, however, four companies stand out in this list: PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG and Ernst & Young. These four companies are worldwide known as \"Big Four\". Until 2001, this group was called \"Big Five\" and had as a member Arthur Andersen, which no longer operate in the sector since 2002. This study aimed to verify their participation in Brazil from 1997 to 2008. For this, the audited companies were classified by line of business, stock control and trading on stock exchanges in order to assess the role of audit firms under different aspects. The sample consisted of 2024 companies listed in the database FIPECAFI the period covered in the survey. The results show that the average period of approximately 80% of the assets of large companies operating in Brazil are audited by firms of the group \"Big Four\". In 2008 the overall leader in Brazil was KPMG, responsible for auditing more than 30% of assets in the sample. Another objective was to identify characteristics of the audited companies that could be indicators for the company to choose an auditor of the component group of the largest independent audit, focusing on the influence of creditors in that decision. For this purpose, data were collected from accounting firms audited in addition to the information which were already used in the prior market share analysis (line of business, ownership control and stock trading on stock exchanges) and applied logistic regression statistical test. The results have shown that the economic and financial situation do not have any influence in that choice, but pointed the importance of ownership control and audited firms size in that choice.

As informações contábeis são de grande importância para o equilíbrio do relacionamento entre os stakeholders, sendo direcionadoras para a alocação de seus recursos. A auditoria independente, nesse contexto, surge como um importante mecanismo que contribui para proporcionar confiabilidade a essas informações, reduzindo o conflito de agência inerente a esse relacionamento, ao expressar uma opinião sobre a adequação das demonstrações contábeis às praticas de contabilidade. Diversas são as empresas de auditoria independente cadastradas na Comissão de Valores Mobiliários para realizar tais trabalhos no Brasil; no entanto, quatro empresas se destacam nesse rol: PriceWaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG e Ernst & Young. Essas quatro empresas são mundialmente conhecidas como Big Four. Até 2001, tal grupo era denominado Big Five e tinha como integrante a Arthur Andersen, que deixou de atuar no ramo a partir de 2002. Este trabalho buscou verificar a participação dessas empresas no Brasil no período de 1997 a 2008. Para tanto, as empresas auditadas foram classificadas pelo ramo de atividade, controle acionário e negociação em bolsa de valores, a fim de verificar a participação das empresas de auditoria sob diferentes aspectos. A amostra foi composta de 2.024 empresas constantes do banco de dados da FIPECAFI no período contemplado na pesquisa. Os resultados apontam que, na média do período, aproximadamente 80% dos ativos das grandes empresas atuantes no Brasil são auditados por empresas do grupo Big Four. Em 2008 a líder geral no Brasil foi a KPMG, responsável por auditar mais de 30% dos ativos da amostra. Outro objetivo deste trabalho foi detectar características das empresas auditadas que poderiam ser indicadores para a empresa escolher um auditor componente do grupo das maiores empresas de auditoria independente, focando-se na influência dos credores nessa decisão. Para esse objetivo foram coletados dados contábeis das empresas auditadas, além das informações não contábeis já utilizadas na primeira análise de participação das auditadas (ramo de atividade, controle acionário e negociação em bolsa de valores) e aplicado o teste estatístico de regressão logística. Os resultados não mostraram que a situação econômica e financeira da auditada influencia essa escolha, mas apontaram para a importância do controle acionário e do porte da auditada. / Accounting information have great importance for the balance of the relationship among stakeholders, and driving to the allocation of its resources. The independent audit, in this context, emerged as an important mechanism that helps to provide reliability of this information, reducing the agency conflict inherent in that relationship, to express an opinion on the adequacy of financial statements to accounting practices. There are several independent auditing firms registered at the Securities Commission to carry out such works in Brazil, however, four companies stand out in this list: PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG and Ernst & Young. These four companies are worldwide known as \"Big Four\". Until 2001, this group was called \"Big Five\" and had as a member Arthur Andersen, which no longer operate in the sector since 2002. This study aimed to verify their participation in Brazil from 1997 to 2008. For this, the audited companies were classified by line of business, stock control and trading on stock exchanges in order to assess the role of audit firms under different aspects. The sample consisted of 2024 companies listed in the database FIPECAFI the period covered in the survey. The results show that the average period of approximately 80% of the assets of large companies operating in Brazil are audited by firms of the group \"Big Four\". In 2008 the overall leader in Brazil was KPMG, responsible for auditing more than 30% of assets in the sample. Another objective was to identify characteristics of the audited companies that could be indicators for the company to choose an auditor of the component group of the largest independent audit, focusing on the influence of creditors in that decision. For this purpose, data were collected from accounting firms audited in addition to the information which were already used in the prior market share analysis (line of business, ownership control and stock trading on stock exchanges) and applied logistic regression statistical test. The results have shown that the economic and financial situation do not have any influence in that choice, but pointed the importance of ownership control and audited firms size in that choice.

A avaliação dos riscos de que o sistema de controle interno de uma entidade possa falhar na identificação, mensuração, registro e divulgação de eventos econômicos, que deverão ser refletidos nas demonstrações contábeis de uma entidade, constitui-se em significativo desafio para os auditores independentes. As metodologias de trabalho empregadas para tal finalidade, normalmente, utilizam como sustentáculo a lógica clássica, em que os elementos que compõem os fatores de riscos são avaliados de forma binária, qual seja, presume-se de modo algo simplista que tais fatores ou estão presentes, ou não, em um determinado tipo de controle ou fase do processo, existem ou não, são realizados ou não, e assim por diante. O objetivo deste trabalho foi a concepção de um modelo de avaliação de risco dos sistemas de controles internos de uma entidade utilizando a lógica nebulosa (fuzzy logic) para contemplar os elementos incertos e difusos que compõem, de maneira representativa, os fatores desse tipo de risco analisados pelos auditores independentes no âmbito de um processo de auditoria das demonstrações contábeis; buscou-se, com o resultado desta pesquisa, permitir que venham a ser produzidos resultados de alcance mais amplo e com maior aproximação da realidade efetivamente encontrada no dia a dia dos negócios, que talvez raramente indique situações pontuais de “sim" ou “não" tal como exigido pela lógica clássica ou pelo método binário de avaliação e julgamento. A validação conceitual do modelo concebido foi realizada por meio de entrevistas e debates com especialistas, bibliografia relevante e manuais práticos de metodologia de trabalho de auditoria de empresas representativas dessa indústria e a validade operacional foi testada com uma massa de dados de casos práticos de entidades que tiveram seus sistemas de controles internos avaliados por empresas de auditoria independente de renome atuantes no Brasil, processados no software FuzzyTech 5.54. Como conclusão do estudo, ficou patente que o modelo de avaliação de risco com o uso da lógica nebulosa, além de eliminar a restrição binária imposta pela lógica clássica, permite tratar, de forma numérica e sistematizada, conceitos ambíguos e incertos, através da aplicação de uma escala psicométrica, para refletir predicados tais como “bom", “razoável", “de grande importância" etc., produzindo, dessa maneira, resultados mais amplos e próximos da realidade. / The assessment of the risks that an entity’s internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported by classical logic thinking, in which the components of the risk factors are assessed under the binary form, in other words, under the relatively simplistic assumption that either they are present or not in a certain kind of control or in a certain phase of the process, they either exist or not, they either are carried out or not, and so on. The purpose of this study was to conceive a risk assessment pattern to assess the effectiveness of entity’s internal control system, using the fuzzy logic approach, in order to take into consideration the uncertain and diffuse elements that are actually present, to a representative extent, in the factors of the control risk analyzed by independent auditors in their process of a financial statements audit; The results of this study aim at permitting that broader conclusions may be reached by the auditors, much closer to the realities of the business environment, which may seldom present individual situations where simple “yes" or “no" answers may be given, as required by the classical logic and binary approach for assessment and evaluation The conceptual validation of the conceived model was based in interviews and debateswith experts, relevant bibliography and manuals of audit methodology of audit firms representative of this services industry, and the operational validation was tested from a database of casesof profit oriented entities which had their internal control systems assessed by recognized Brazilian audit firms, processed on the FuzzyTech 5.54 software. This study has concluded that the use of fuzzy logic to support risk assessment models not only eliminates the binary restriction imposed by classic logic, but also allows a numerical and systematic form of treating ambiguous and uncertain concepts, through the application of a psicometric scale, to reflect adjectives such as “good", “reasonable", “of great importance" etc, producing, therefore, more ample and closer to reality results.

A avaliação dos riscos de que o sistema de controle interno de uma entidade possa falhar na identificação, mensuração, registro e divulgação de eventos econômicos, que deverão ser refletidos nas demonstrações contábeis de uma entidade, constitui-se em significativo desafio para os auditores independentes. As metodologias de trabalho empregadas para tal finalidade, normalmente, utilizam como sustentáculo a lógica clássica, em que os elementos que compõem os fatores de riscos são avaliados de forma binária, qual seja, presume-se de modo algo simplista que tais fatores ou estão presentes, ou não, em um determinado tipo de controle ou fase do processo, existem ou não, são realizados ou não, e assim por diante. O objetivo deste trabalho foi a concepção de um modelo de avaliação de risco dos sistemas de controles internos de uma entidade utilizando a lógica nebulosa (fuzzy logic) para contemplar os elementos incertos e difusos que compõem, de maneira representativa, os fatores desse tipo de risco analisados pelos auditores independentes no âmbito de um processo de auditoria das demonstrações contábeis; buscou-se, com o resultado desta pesquisa, permitir que venham a ser produzidos resultados de alcance mais amplo e com maior aproximação da realidade efetivamente encontrada no dia a dia dos negócios, que talvez raramente indique situações pontuais de “sim” ou “não” tal como exigido pela lógica clássica ou pelo método binário de avaliação e julgamento. A validação conceitual do modelo concebido foi realizada por meio de entrevistas e debates com especialistas, bibliografia relevante e manuais práticos de metodologia de trabalho de auditoria de empresas representativas dessa indústria e a validade operacional foi testada com uma massa de dados de casos práticos de entidades que tiveram seus sistemas de controles internos avaliados por empresas de auditoria independente de renome atuantes no Brasil, processados no software FuzzyTech 5.54. Como conclusão do estudo, ficou patente que o modelo de avaliação de risco com o uso da lógica nebulosa, além de eliminar a restrição binária imposta pela lógica clássica, permite tratar, de forma numérica e sistematizada, conceitos ambíguos e incertos, através da aplicação de uma escala psicométrica, para refletir predicados tais como “bom”, “razoável”, “de grande importância” etc., produzindo, dessa maneira, resultados mais amplos e próximos da realidade. / The assessment of the risks that an entity’s internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported by classical logic thinking, in which the components of the risk factors are assessed under the binary form, in other words, under the relatively simplistic assumption that either they are present or not in a certain kind of control or in a certain phase of the process, they either exist or not, they either are carried out or not, and so on. The purpose of this study was to conceive a risk assessment pattern to assess the effectiveness of entity’s internal control system, using the fuzzy logic approach, in order to take into consideration the uncertain and diffuse elements that are actually present, to a representative extent, in the factors of the control risk analyzed by independent auditors in their process of a financial statements audit; The results of this study aim at permitting that broader conclusions may be reached by the auditors, much closer to the realities of the business environment, which may seldom present individual situations where simple “yes” or “no” answers may be given, as required by the classical logic and binary approach for assessment and evaluation The conceptual validation of the conceived model was based in interviews and debateswith experts, relevant bibliography and manuals of audit methodology of audit firms representative of this services industry, and the operational validation was tested from a database of casesof profit oriented entities which had their internal control systems assessed by recognized Brazilian audit firms, processed on the FuzzyTech 5.54 software. This study has concluded that the use of fuzzy logic to support risk assessment models not only eliminates the binary restriction imposed by classic logic, but also allows a numerical and systematic form of treating ambiguous and uncertain concepts, through the application of a psicometric scale, to reflect adjectives such as “good”, “reasonable”, “of great importance” etc, producing, therefore, more ample and closer to reality results.

The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental. / The purpose of this study is to analyze fairness of expectations gap between the public and independent auditors regarding the financial statements. A articles survey was provided to support this study, which the authors investigate the matters, each in a given country, and the causes of its occurrence. This literature review has shown the similarities and suggestions to reduce the phenomenon. The main results show that, in general matter, the expectation gap really exist globally, as well as suggestions and measures to mitigate such issues become essential. The existence of the differences in expectation is already known by independent auditors and public users of financial statements. For this fact, the discomfort for the users caused by the maintenance of these differences may be a threat to the capitalist economy ongoing. Therefore, a change in the actual scenario of the independent audit firms and auditors behavior is fundamental.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental. / The purpose of this study is to analyze fairness of expectations gap between the public and independent auditors regarding the financial statements. A articles survey was provided to support this study, which the authors investigate the matters, each in a given country, and the causes of its occurrence. This literature review has shown the similarities and suggestions to reduce the phenomenon. The main results show that, in general matter, the expectation gap really exist globally, as well as suggestions and measures to mitigate such issues become essential. The existence of the differences in expectation is already known by independent auditors and public users of financial statements. For this fact, the discomfort for the users caused by the maintenance of these differences may be a threat to the capitalist economy ongoing. Therefore, a change in the actual scenario of the independent audit firms and auditors behavior is fundamental.

Made available in DSpace on 2016-04-25T18:39:33Z (GMT). No. of bitstreams: 1 Inacio Mitsuo Uchida.pdf: 3081805 bytes, checksum: 0f34c3bd8af5c744a5e4813b6a675b1f (MD5) Previous issue date: 2010-10-21 / This study seeks to answer the following question problem: what makes independent auditing companies cancel the registration with the CVM? It seeks to present a contribution to understanding the possible causes of the cancellation of auditors registration, considering the quantitative data of auditors canceled, researching the environment of accounting and auditing in Brazil, and the work of independent auditors in major markets in the independent audit Brazil, in other words, business- Traded and Financial Institutions for the period 1998 to 2009. The research method used was the multiple case study, with a selection of three national companies to independent audit that cleared the record in the Securities and Exchange Commission. The objectives of the research are: collecting data for statistical analysis with the competent organs; review the literature on the activities of the auditor and the independent auditing firms; researching the legal and technical requirements issued by standard setters and supervisory institutions of the profession. Based on analysis of the results, it intends the aspiration of reaching the conclusion that the selected companies cancel the registration, why not have a cost/benefits, to meet the requirements of regulating agencies, standard setters and the risks inherent in the activity independent audit / Este estudo busca responder a seguinte questão problema: quais os motivos que levam as empresas de auditoria independente a cancelarem o registro na CVM? Busca apresentar uma contribuição para o entendimento das possíveis causas do cancelamento de registro de auditores, considerando os dados quantitativos de auditores cancelados, pesquisando os ambientes da contabilidade e da auditoria no Brasil, bem como os trabalhos de auditoria independente nos maiores mercados de auditoria independente no Brasil, ou seja, nas empresas de Capital Aberto e nas Instituições Financeiras, para o período de 1998 a 2009. O método de pesquisa adotado foi o Estudo de Caso Múltiplo, com a seleção de três empresas nacionais de auditoria independente que cancelaram o registro na Comissão de Valores Mobiliários. São objetivos da pesquisa: coletar dados estatísticos para análise junto aos órgãos competentes; revisar a literatura sobre as atividades do auditor e das empresas de auditoria independente; pesquisar as exigências legais e técnicas emanadas dos órgãos normatizadores e fiscalizadores da profissão. Com base na análise sobre os resultados obtidos tem-se a aspiração de chegar à conclusão que as empresas selecionadas cancelam o registro, porque não apresentam uma relação custos/benefícios, para o cumprimento das exigências dos órgãos fiscalizadores e normatizadores e aos riscos inerentes a atividade de auditoria independente

This thesis describes the accounting's and auditing's systems in Vietnam. The Vietnamese regulations and legilations are particularly emphased in great details as the important components of the accounting and auditing systems. On the other hand, it, also, focuses on the financial statements for the business and its audit as well as the struture of equity and types of investments for allied companies.

In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.