A Influência da Independência e da Ética Profissional na Qualidade de Auditoria

Abstract

This study aimed to analyze the perceptions of independent auditors regarding the relationship between professional ethics, conflicts of interest, independence, and audit quality, comparing professionals working in Big Four and non-Big Four audit firms. To achieve this objective, a quantitative, applied, and descriptive research approach was adopted through a survey involving 83 independent auditors working in Brazil. Data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed through descriptive statistics, Cronbach's alpha coefficient, and the independent samples t-test.

The results revealed a high level of consensus among participants regarding the importance of professional ethics and independence for audit quality. The findings indicated that auditors working in non-Big Four firms perceive greater pressure related to meeting performance targets and deadlines, while the practical identification of conflicts of interest remains a challenge for auditors. Furthermore, artificial intelligence was perceived as a supportive tool capable of reducing operational errors and improving the efficiency of audit engagements, although it was not considered capable of replacing the auditor's ethical judgment and professional judgment.

It was concluded that audit quality depends on the interaction of ethical, organizational, and technological factors, with independence and professional ethics remaining fundamental pillars of the credibility of the auditing profession. As a contribution, this study expands the integrated understanding of these factors from the perspective of independent auditors, providing evidence that may support audit firms, regulatory bodies, and future research on audit quality.