A propósito da rotação de Auditores

25 05 2012

«Search for Auditors; Don’t Rotate»:

«Mandatory auditor rotation could reduce this conflict. Since auditors would know that their engagement would come to an end after a fixed period, they would have less incentive to curry favor with management. At the same time, mandatory rotation could encourage existing auditors to perform more thorough audits, because the firm would fear that a new auditor would expose any previous errors or omissions. […]

Given these competing arguments, I favor a compromise proposal. Specifically: The PCAOB should mandate that the audit committee of every public company issue a request for proposal every 15 years for the audit engagement, but they should allow the existing auditor to bid on this RFP.»

(Robert Pozen – Harvard Business School)