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引用次数: 4
摘要
本文从历史、法律和实证的角度研究了葡萄牙从君主制到今天审计的演变。这一历史发展始于1888年出版的《商业法》,这是第一部专注于对上市有限公司进行独立监督的法律。审计师(Revisor Oficial de Contas)出现的经济和社会背景以及所采用的模式也将予以评论。在对葡萄牙市场需求和报价结构以及法定审计市场集中度的实证研究中,分析了该行业的现状。在这项分析中,我们使用了法定审计师协会(OROC)提供的数据,得出的结论是,在积分制普遍使用之前的四年里,从2001年到2004年,葡萄牙的法定审计市场呈现出上市和非上市公司的集中趋势。