Independência na auditoria. Em prol da defesa do interesse público
DOI:
https://doi.org/10.17533/udea.rc.n81a05Palavras-chave:
Auditoria, independência do auditor, escândalos financeiros, Enron, BankiaResumo
Ao longo da história aconteceram escândalos financeiros que evidenciaram as terríveis consequências que a falta de independência do auditor tem na defesa do interesse público. No presente artigo analisamos, desde um ponto de vista reflexivo e crítico, as consequências de dois casos de grande relevância como são Enron e Bankia. A pesar de ambos os casos terem ocorrido em países diferentes (Estados Unidos e Espanha) a grande repercussão internacional, política e midiática deles serviu como plataforma para chegar a uma mensagem muito mais profunda, na qual reclamamos a importância da auditoria, especialmente da boa auditoria, o que supõe seu exercício desde a mais estrita independência, sem restrições. Só assim se trabalhará pelo interesse público.
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