000			01774naa a2200193uu 4500
001			5052012522947
003			OSt
005			20190211181407.0
008			150520s2012 xx ||||gr |0|| 0 eng d
100	1		_aMACHADO DE ALMEIDA, B.J _952023
245	1	0	_aStatutory auditing in Portugal : _bHistorical and Market evolution
260			_aPortugal : _bInstituto Politécnico do Cávado e do Ave, _cJan./Jun. 2012
520	3		_aThis 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	0	8	_tTékhne : Review of Applied Management Studies _g10, 1, p. 54-72 _dPortugal : Instituto Politécnico do Cávado e do Ave, Jan./Jun. 2012 _xISSN 16459911 _w
856	4	2	_uhttp://www.sciencedirect.com/science/article/pii/S1645991112700063 _yAcesso
942			_cS
998			_a20150520 _b1252^b _cAna
998			_a20150520 _b1405^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48388 _d48388
041			_aeng