Page 20 - rcf126_Neat

20

Defliese, Philip, 1990, Montgomery’s Auditing, 11 ed., John Wiley Pérez, M.O., 1996, Una Propuesta de Marco Conceptual de la Audi-
th
& Sons. toría de Cuentas Anales, Instituto de Contabilidad y Auditoría de
Cuentas, Madrid.
Edds, J.A., 1980, Management Auditing: Concepts and Practice,
Dubuque, Iowa, Kendall/Hunt Publishing Company. Pickett, Spencer, 2005, Auditing the Risk Management Process,
John Wiley & Sons.
Flint, D., 1988, Philosophy and principles of auditing – an introduc-
tion, The Macmillan Press Ltd, London. Porter, B., Gowthorpe, C., 2004, Audit expectation-performance
gap in the United Kingdom in 1999 and comparison with the Gap in
Garmendia, Beatriz, 2002, Auditoría de Gestion Publica, Inst. Vasco New Zealand in 1989 and in 1999, The Institute of Chartered Ac-
de Administracion Publica. countants of Scotland Edinburgh.

Griffiths, Phil, 2005, Risk-Based Auditing, Aldershot: Gower. Porter, B., Simon, J., Hatherly, D., 2008, Principles of External Au-
diting, 3 Ed., England: Wiley.
Jensen, M. C. Y Meckling, H., 1976, Theory of the firm: managerial
behaviour, Agency Costs and Ownership Structure, Journal of Fi- Rittenberg, L., Johnstone, K., Gramling, A., 2010, Auditing – A Busi-
nancial Economics, October. ness Risk Approach, 7ªEd. South-Western.

Knechel, W., 2001, Auditing: Assurance & Risk, South-Western Ruud, F., 1989, Auditing as verification of financial information, Nor-
College Publishing, 2ed, University of Florida. wegian University Press.

Lakatos, Eva Maria, 1981, Sociologia geral, 4. Ed, São Paulo: Atlas. Ryan, S., Herz, R., Iannaconi, T., Maines, L., Palepu, K., Schrand,
C., Skinner, D., Vincent, L., 2001, SEC Auditor Independence Re-
Lee, T., 1993, Corporate Audit Theory, Londres: Chapman & Hall. quirements, Accounting Horizons, 15(4).

Lee, T., 1996, Corporate Audit Theory, Chapman & Hall, London. Sherer M., Kent D., 1983, Auditing and Accountability, London:
Pitman.
Louwers, T., Ramsay, R., Sinason, D., Thibodeau, J., 2013, Audit-
ing & Assurance Services, McGraw-Hill/Irwin, New York, 5ª Ed. Sierra Molina, G.J., Pérez, O., 1996, Teoría de la auditoría financie-
ra, McGraw-Hill.
Malinowski, Bronislaw, 1978, Os Pensadores: Bronislaw Malinowski
- Argonautas do Pacífico Ocidental. São Paulo: Abril Cultural. Stephens, A., Smith, H., 2010, Warnings from the audit society: an
opportunity not to be missed, European Accounting Review, Vol. 7,
Marques de Almeida, J.J., 2000, Auditoria Previsional e Estratégica, No 4, p. 767-771.
Vislis Editores.
Tincker, T., 1982, Paper Prophets: A social critique of accounting,
Mautz, R, Sharaf, H, 1961, The philosophy of auditing, American Holt, Rinehart and Winston, London.
Accounting Association, 1st ed., Sarasota.
Wallace, W.A., 1985, The Economic Role of the Audit in Free and
Messier W., Glover, S., Prawitt, D., 2012, Auditing & Assurance Regulated Markets, New York: Macmillan Publishing.
Services, McGraw-Hill/Irwin, New York, 8ªEdição.
Watts, R. L., Zimmerman, J.L., 1979, The demand for and supply of
Nasi, C., 1998, A auditoria integral como instrumento de uma ges- accounting theories: The market for excuses, The Accounting Re-
tão eficaz para novas exigências dos usuários: um desafio definido view (April): 273-305.
para o auditor independente como agente do desenvolvimento em-
presarial, XXII Conferência Intermericana de Contabilidade Setem- Weber, M., 1971, Economie et société, 1ère partie, Paris, Plon.
bro 1997, Boletim do Instituto de Pesquisas Augusto Tomelin, 14.
Whittington, R., Pany, K., 1998, Principles of Auditing, McGraw-Hill/
Pagels, H.B., 1984, O código cósmico, Lisboa, Coleção Gradiva. Irwin, New York.

PCAOB. Release No. 2011-003, 2011, Washington: Public Compa- Whittington, R., Pany, K., 2010, Principles of Auditing & Other As-
ny Accounting Oversight Board. surance Services, 7 Ed., McGraw-Hill/Irwin, New York.
th

Pérez, M.O., 1996, Una Propuesta de Marco Conceptual de la Audi-
toría de Cuentas Anales, Instituto de Contabilidad y Auditoría de
Cuentas, Madrid.