ALGUMAS CONSIDERAÇÕES SOBRE A PROFISSÃO DE REVISOR OFICIAL DE CONTAS (ROC)
Do Direito, passando pela Formação, Legística e Linguística, até à Supervisão
CEDIS Working Paper VARIA n.º 2 outubro 2019
Nos últimos tempos, tem-se questionado as qualidades técnicas do Revisor Oficial de Contas (ROC), principalmente após os descalabros financeiros ocorridos em grandes organizações. Esta controvérsia põe em causa não só o prestígio, como a própria estrutura e existência da profissão. Assim, revela-se de crucial pertinência e atualidade abordarmos a sua génese e algumas das suas tendências. Com este propósito, fazemos um enquadramento legal e cronológico, destacando a presença e influência do Direito na formação académica e profissional dos ROC, e abordamos a supervisão deste ofício.
ROC. Direito. Formação. Supervisão.
Lately, auditor’s technical qualities have been questioned, chiefly after financial crises in big organizations. This controversy calls into question not only the prestige but also the structure and existence of such a profession. So, it is of crucial relevance and a current issue to approach it’s genesis and latest trends. For this purpose, we’ve made a legal and chronological framework focusing the presence and influence of the Law in academic and professional auditor’s training whereas we are dealing with that career control.
Auditor. Law. Training. Supervision.
At the entrance of the third millennium, the United States of America were surprised by the magnitude and unpredictability of the tragic terrorist attacks of September 11, 2001, alerting the world to a new type of threat to international peace and security. Despite the terrorist threat not be new, however used news forms of acting, projecting on a global scale, using aircraft as a means of attack to achieve their goals in “enemy” territory. As a result of these events, terrorism was entered on the agenda of international relations, triggering the academic and political debate, which has extended up to the present time in view of the numerous incidents that have been recorded in several countries of the globe.
The answer to combating terrorism on the part of States must be given globally through the creation of concerted mechanisms to ensure its cohesion, freedom, security and justice to its citizens. But to combat it internationally is necessary, first of all, to define it, but actually the international law continues without unequivocal universally accepted definition of its concept and uniformly applicable in the multilateral forums, creating difficulties to the implementation of justice on the ground.
The events of September 11 also showed the air transport vulnerability. Since then, the international organizations and the European Union adapted the regulatory framework, which has been updated depending on the risks and the evolution of new technologies, in order to protect civil aviation against acts of unlawful interference.
This work thus seeks to assess the impact of the terrorist attacks of September 11, on the security regime of international civil aviation and the European Union.
Terrorism; September 11, 2001; civil aviation security