Statutory auditing in Portugal : (Record no. 48388)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01774naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5052012522947 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181407.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150520s2012 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | MACHADO DE ALMEIDA, B.J |
| 9 (RLIN) | 52023 |
| 245 10 - TITLE STATEMENT | |
| Title | Statutory auditing in Portugal : |
| Remainder of title | Historical and Market evolution |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Portugal : |
| Name of publisher, distributor, etc. | Instituto Politécnico do Cávado e do Ave, |
| Date of publication, distribution, etc. | Jan./Jun. 2012 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This paper studies the evolution of auditing in Portugal, in a historical, legal and empirical perspective, since monarchy to the presente day. This historical development began with the Sódigo de Comércio published in 1888 (Commerce Law), the first law that focused on independent surveillance of public limited companies. The economical and social contexto of the emergence of the auditor (Revisor Oficial de Contas), and the pattern adopted will also be commented. The presente position of the profession is analyzed in na empirical study on the structure of the Market demand and the offer, as well as the concentration of the statutory audit Market in Portugal. In this analysis, we used data provided by Institute of Statutory Auditors (OROC), and reached the conclusion that the statutory audit Market in Portugal, in the four years prior to the general use of the point system, from 2001 to 2004, a concentration tendency regarding listed and unlisted companies, was shown. |
| 773 08 - HOST ITEM ENTRY | |
| Title | Tékhne : Review of Applied Management Studies |
| Related parts | 10, 1, p. 54-72 |
| Place, publisher, and date of publication | Portugal : Instituto Politécnico do Cávado e do Ave, Jan./Jun. 2012 |
| International Standard Serial Number | ISSN 16459911 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.sciencedirect.com/science/article/pii/S1645991112700063 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150520 |
| Operator's initials, OID (RLIN) | 1252^b |
| Cataloger's initials, CIN (RLIN) | Ana |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150520 |
| Operator's initials, OID (RLIN) | 1405^b |
| Cataloger's initials, CIN (RLIN) | Ana |
No items available.
