£77.00

Modos de governação e seu impacto: sobre a qualidade das informações financeiras e a devida diligência do auditor

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Description

A governação empresarial é apenas um elemento do ambiente geral em que as empresas operam e depende do quadro jurídico, regulamentar e institucional em vigor na empresa. Com efeito, o modo de governação aplicado na empresa tem um impacto sobre a eficácia das boas práticas de governação implementadas, pelo que o modo de governação pode ter uma influência directa sobre a qualidade da divulgação de informações financeiras aos mercados e aos accionistas. Cada modelo de governação tem as suas próprias especificidades que, quando combinadas com as especificidades da empresa e do seu ambiente de governação, têm uma influência significativa no processo de informação financeira, que por sua vez influencia a qualidade da informação financeira e, consequentemente, o auditor externo, ou seja, o revisor oficial de contas, será obrigado a efectuar diligências específicas que considere necessárias em resposta aos riscos de manipulação da informação financeira que tenha detectado.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
30 April 2023
Listed Since
03 May 2023

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