Compliance of Auditor's Opinions for Energy Sector Companies

Willian Tarcisio (Autor)

Buch | Softcover

52 Seiten

2024
Our Knowledge Publishing (Verlag)
978-620-7-22939-0 (ISBN)

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This end-of-course work deals with the level of compliance of audit opinions published for companies in the electricity sector with the guidelines given by the technical standards for independent auditing, NBC TA 700, which deals with the audit opinion. The main objective of this work was to measure the level of compliance between the opinions and the guidelines given by the current standard. In order to carry out this work, a documentary survey was carried out on 51 audit opinions from companies in the electricity sector. In order to standardize the data collected, a documentary data collection form was created. After the survey, the information was tabulated in a statistical program called SPSS, whose function was to provide a more accurate elaboration of the tables, using variable crossing techniques, enabling a more detailed analysis. The results of the survey showed that basic information that should be included in the auditor's report, such as the name of the independent auditor who carried out the work, is not being provided by large companies, considered big fours.

Willian Tarcísio has a bachelor's degree in Accounting from the Catholic University of Pernambuco. He has been working in external auditing since 2013. He is a volunteer with the Junior Achievement project and seeks to pass on knowledge and values to future businessmen and women.

Erscheinungsdatum	06.03.2024
Sprache	englisch
Maße	152 x 229 mm
Gewicht	91 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Familienrecht
	Recht / Steuern ► Allgemeines / Lexika
	Recht / Steuern ► EU / Internationales Recht
Schlagworte	Audit • Audit opinion • electricity
ISBN-10	620-7-22939-8 / 6207229398
ISBN-13	978-620-7-22939-0 / 9786207229390
Zustand	Neuware