Responsabilidade civil do auditor independente sob a ótica de futuros contadores

Abstract

This study approach the responsibility of auditors from the perspective of future accountants aiming to answer the following question: what is the perception of those who finished in accounting institutions of higher education in João Pessoa on the civil liability of auditors? To collect the necessary data, we performed exploratory and descriptive study, through literature research and survey with predominantly quantitative approach. A questionnaire was applied to 62 trainees which represent 29% of graduates in accounting sciences of IES of city of João Pessoa - PB. Finally, it is concluded that the lack of interest of the respondents about the career of independent auditor affects your perception as to the liability of a trader, revealing a low understanding of the theme and a partial understanding of the impacts on the credibility of the work of the same.