O ceticismo profissional do auditor. Uma visão dos professores colombianos de contabilidade pública
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Dec 19, 2020
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Resumo
Este artigo tem como objetivo apresentar estratégias em sala de aula para a formação do ceticismo profissional em estudantes de contabilidade pública, com base na percepção dos professores na Colômbia. A pesquisa, de natureza qualitativa, foi realizada por meio de uma entrevista semiestruturada a 15 docentes da área de auditoria em instituições de ensino superior da Colômbia. Os participantes também são contadores públicos em exercício de sua profissão. Entre as estratégias propostas pelos professores estão o estudo de caso, a dramatização e a revisão curricular como mecanismos para a formação do ceticismo nas auditorias. Considera-se que o reforço do ceticismo profissional na formação universitária de Contadores Públicos permite gerar um profissional abrangente e honesto, capaz de buscar evidências suficientes e adequadas com base no seu juízo crítico.
Keywords
Ceticismo profissional, treinamento, estratégiasEscepticismo profesional, formación, estrategiasProfessional skepticism, training, strategies
References
Consejo de Estándares de Educación - IAESB (2018). Accounting Education Insights How can we become better skeptics? https://www.iaesb.org/publications/accounting-education-insights-how-can-we-become-better-skeptics
Consejo de Estándares de Educación - IAESB. (2019). Manual de Pronunciamientos Internacionales de Formación. Londres: IFAC.
Consejo de Normas Internacionales de Auditoría y Aseguramiento – IAASB. (2017). Manual de procedimientos internacionales de control de calidad, auditorías, revisión, otros encargos de aseguramiento, y servicios relacionados. http://www.iaasb.org/system/files/publications/files/ESP_IAASB_HB2016-2017_Vol_I_0.pdf
Consejo de Normas Internacionales de Ética para Contadores - IESBA (2018). Código Internacional de Ética para Profesionales de la Contabilidad (incluidas Normas Internacionales de Independencia). Londres: IFAC.
Federación Internacional de Contadores - IFAC (2017). Strengthening the Pillars of Professional Skepticism. Observations of the IAASB-IAESB-IESBA Professional Skepticism Working Group. Londres: IFAC. https://www.iaasb.org/system/files/meetings/files/20170619-IAASB-Agenda_Item_9-B_Joint_Professional_Skepticism_Publication-Final.pdf
Glover, S., & Prawitt, D. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10. http://www.aaajournals.org/doi/full/10.2308/ciia-50895?code=aaan-site
Hurtt, K., Brown-Liburd, H., Earley, C., & Ganesh, K. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory American Accounting Association, 32(Suppl. 1). 45-97. http://aaapubs.org/doi/abs/10.2308/ajpt-50361
Hurtt, K., Eining, M., & Plumlee, D. (2002). Professional Skepticism: A Model with Implications for Research, Practice and Education. Documento de Trabajo. University of Wisconsin – Madison. www.business.utah.edu
Hurtt, K., Eining, M., & Plumlee, D. (2008). An Experimental Examination of Professional Skepticism. SSRN Electronic Journal. https://www.researchgate.net/publication/228307269
Hurtt, K., Eining, M., & Plumlee, D. (2010). Linking professional skepticism To auditors’ behaviors. http://aaahq.org/western
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5). https://www.sciencedirect.com/science/article/pii/036136829390040D
Liu, X. (2018). Can professional skepticism be Learned? Evidence from China. Journal of Education for Business, 93(6), 265-275. http://www.tandfonline.com/loi/vjeb20
McCoy, N., Burnett, R. D., Friedman, M. E., & Morris, M. (2011). Internal audit: How to develop professional skepticism. Journal of Corporate Accounting & Finance (Wiley), 22(4), 3-14. https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.20684
Nelson, M. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2). 1-34. http://aaapubs.org/doi/10.2308/aud.2009.28.2.1?code=aaan-site
Quadackers, L. (2009). Study of Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Tesis Doctoral. Alemania: Vrije Universiteit. https://research.vu.nl/ws/portalfiles/portal/42180914/complete+dissertation.pdf
Viloria, N. (2013). El escepticismo profesional: Estrategias de aula para los estudiantes de contaduría. Actualidad Contable FACES, 16(2), 112-134.
Viloria, N. (2016). Estrategias de reforzamiento de escepticismo profesional para los contadores públicos en actividad de auditoría. Actualidad Contable FACES, 19(33), 102-119.
Consejo de Estándares de Educación - IAESB. (2019). Manual de Pronunciamientos Internacionales de Formación. Londres: IFAC.
Consejo de Normas Internacionales de Auditoría y Aseguramiento – IAASB. (2017). Manual de procedimientos internacionales de control de calidad, auditorías, revisión, otros encargos de aseguramiento, y servicios relacionados. http://www.iaasb.org/system/files/publications/files/ESP_IAASB_HB2016-2017_Vol_I_0.pdf
Consejo de Normas Internacionales de Ética para Contadores - IESBA (2018). Código Internacional de Ética para Profesionales de la Contabilidad (incluidas Normas Internacionales de Independencia). Londres: IFAC.
Federación Internacional de Contadores - IFAC (2017). Strengthening the Pillars of Professional Skepticism. Observations of the IAASB-IAESB-IESBA Professional Skepticism Working Group. Londres: IFAC. https://www.iaasb.org/system/files/meetings/files/20170619-IAASB-Agenda_Item_9-B_Joint_Professional_Skepticism_Publication-Final.pdf
Glover, S., & Prawitt, D. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10. http://www.aaajournals.org/doi/full/10.2308/ciia-50895?code=aaan-site
Hurtt, K., Brown-Liburd, H., Earley, C., & Ganesh, K. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory American Accounting Association, 32(Suppl. 1). 45-97. http://aaapubs.org/doi/abs/10.2308/ajpt-50361
Hurtt, K., Eining, M., & Plumlee, D. (2002). Professional Skepticism: A Model with Implications for Research, Practice and Education. Documento de Trabajo. University of Wisconsin – Madison. www.business.utah.edu
Hurtt, K., Eining, M., & Plumlee, D. (2008). An Experimental Examination of Professional Skepticism. SSRN Electronic Journal. https://www.researchgate.net/publication/228307269
Hurtt, K., Eining, M., & Plumlee, D. (2010). Linking professional skepticism To auditors’ behaviors. http://aaahq.org/western
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5). https://www.sciencedirect.com/science/article/pii/036136829390040D
Liu, X. (2018). Can professional skepticism be Learned? Evidence from China. Journal of Education for Business, 93(6), 265-275. http://www.tandfonline.com/loi/vjeb20
McCoy, N., Burnett, R. D., Friedman, M. E., & Morris, M. (2011). Internal audit: How to develop professional skepticism. Journal of Corporate Accounting & Finance (Wiley), 22(4), 3-14. https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.20684
Nelson, M. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2). 1-34. http://aaapubs.org/doi/10.2308/aud.2009.28.2.1?code=aaan-site
Quadackers, L. (2009). Study of Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Tesis Doctoral. Alemania: Vrije Universiteit. https://research.vu.nl/ws/portalfiles/portal/42180914/complete+dissertation.pdf
Viloria, N. (2013). El escepticismo profesional: Estrategias de aula para los estudiantes de contaduría. Actualidad Contable FACES, 16(2), 112-134.
Viloria, N. (2016). Estrategias de reforzamiento de escepticismo profesional para los contadores públicos en actividad de auditoría. Actualidad Contable FACES, 19(33), 102-119.
Como Citar
Viloria Ortega, N. ., & Espinosa Díaz , Y. S. . (2020). O ceticismo profissional do auditor. Uma visão dos professores colombianos de contabilidade pública. Cuadernos De Contabilidad, 21, 1–16. https://doi.org/10.11144/Javeriana.cc21.epav
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