Auditor’s Competences: an empirical study on the perception of auditees of companies registered on the CVM
This study aimed examining the perception of auditee in relation to the competences of the independent auditors listed in the literature. To achieve this objective, the first step was developing a structure with forty competencies of the auditor, grouped into: intellectual skills, personal skills, i...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2013-12-01
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| Series: | Enfoque |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/17231 |