O impacto da auditoria financeira na gestão de empresas: o caso da Bell Equipment Moçambique, lda

Abstract

A good and efficient management of companies involves making the right decisions at the right time. To this end, the elements and analysis tools used in decision-making must present true and credible information, otherwise the decisions taken may lead to the failure of companies. The holy bible in one of its passages has the following quote (hosea chapter 4 verse 6, part 1): “my people were destroyed because they lacked knowledge”. Relating this quote with the objective of this work, it would be like saying that many companies end up failing in their management performance due to lack of knowledge about the real financial and economic situation at the time of decision-making, which is reflected in the company's financial statements. Costa (2001:109) highlights that according to the framework', the purpose of financial statements is to provide information about the financial position of the performance and changes in the financial position of a company that is useful to a wide range of users in the making. of economic decisions. Taking into account that managing is to decide the continuity of any business, the decisions taken by managers at the various organizational levels are a very important aspect. Meigs, meigs and bettner (1996:6) emphasize that the basic objective of financial statements is to support their users in evaluating the financial position, profitability and prospects for the future of business. Many business decisions are based, at the very least, on accounting data. However, despite the purpose of the information provided by accounting being to support managers in the administrative process, sometimes they end up having the opposite effect because they are incomplete or wrong, failing to portray the reality of the performance of operations. It is in this context that the audit appears with the aim of giving credibility to the information translated in these financial statements, verifying that these 1 part of the international accounting standards board - iasb