Auditores, Independência e Contabilidade

Os Auditores são realmente independentes? Numa reportagem do Wall Street Journal , David Reilly (With New, United Voice, Auditors Stand Ground On How to Treat Crunch, 17/10/2007) questiona alguns pontos sobre o papel da auditoria na contabilidade, inclusive diante da possibilidade de adoção do valor justo, o que implicaria numa maior subjetividade da contabilidade. O foco do artigo é o Center for Audit Quality, que está desempenhando papel na regulação contábil de forma indireta. Selecionei alguns trechos importantes:

That is in contrast to the accounting firms' behavior during previous crises, particularly during the technology-stock boom, when auditors often acted as partners with management and sometimes caved in to corporate demands for aggressive accounting positions.

In spite of the praise, there is unease over the role the center is playing in shaping and communicating the auditors' positions. The worry: The center is taking on a role that should be played by regulators such as the SEC or standard setters such as the Financial Accounting Standards Board. While many accounting observers agree with the positions taken by the center during the current crisis, they worry it represents a tentative first step on the road back to self-regulation of the audit profession.

The SEC hasn't "endorsed or approved" the center's papers, officials said. SEC Chief Accountant Conrad Hewitt said "auditing firms are the first line of defense," in terms of how standards are applied. He added that management, corporate audit committees and auditors should work to ensure that accounting standards are being implemented appropriately .

No fundo, a questão é como fazer do auditor uma terceira parte entre a empresa e os usuários da informação contábil? O papel do auditor é muito importante para ser esquecido.