The relevance of the European Audit Reform from the perspective of auditors

La relevancia de la reforma de la auditoría europea desde la perspectiva de los auditores externos

Victor Nunes , Fábio Henrique Ferreira de Albuquerque , Gabriel Correia Alves

Suma de Negocios, 12(26), 52-63, enero-junio 2021, ISSN 2215-910X

Received on November 13, 2020
Accepted on January 23, 2021
Online on January 29, 2021


Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA.

Palabras clave:
papel del auditor,
reforma europea de auditoría,

Códigos JEL:
M40, M41, M42, M48


This study aims to draw conclusions about the impact of the European Audit Reform (EAR) on the role and independence of external auditors from the perspective of these professionals in Portugal. Given the innovative and practical nature of this research, the measures implemented by EAR were selected for analysis to clarify and better define the auditors’ role, reinforce the auditors’ professional independence and scepticism, and increase the supervision of the auditors. Data were collected from a questionnaire sent to the auditors (ROC), resulting in a sample of 89 professionals. Descriptive analyses, the Mann-Whitney test, as well as multivariate analyses comprised by factorial analysis and a logistic regression were carried out. The findings pointed to levels of agreement generally higher than the disagreement for the different measures implemented by the EAR, which are amplified in regards to the auditors’ answers that considered the introduction of the EAR as fundamental.

role of auditor,
European Audit Reform,

Artículo Completo

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