As principais características de um auditor externo e a forma como estas impactam na qualidade da auditoria

Nas últimas décadas, a Auditoria tem evoluído bastante com o avanço da tecnologia e com o desenvolvimento das firmas no tecido empresarial. De forma a potenciar a inovação e a qualidade dos serviços prestados às empresas, as auditoras realizam processos de recrutamento cada vez mais seletivos, exigentes e antecipados. Nos dias de hoje, nas Big Four1 , o recrutamento dos trabalhadores que se pretende que comecem a trabalhar em setembro de um dado ano, começam no mês de outubro do ano anterior. Com isto, as auditoras procuram antecipar as suas concorrentes e assim ganhar vantagem competitiva no mercado, captando os melhores candidatos. O objetivo deste trabalho traduz-se na comparação da perspectiva dos futuros auditores e dos principais recrutadores da área em Portugal acerca da importância dos traços de personalidade e das características humanas na qualidade dos serviços de auditoria. Da revisão da literatura efetuada, é razoável concluir que não existe uma parametrização para identificar o nível de qualidade da auditoria, estando esta muitas vezes dependente de vários fatores, incluíndo a perceção do cliente, da interligação com as pessoas e da relação dentro das equipas de auditoria. Neste seguimento, a metodologia de investigação é mista, contendo o inquérito como abordagem quantitativa e a entrevista como abordagem qualitativa. Por fim, encontram-se as considerações finais do estudo, nomeadamente, os resultados dos inquéritos e das entrevistas. Assim, conclui-se que o género do auditor não tem impacto na qualidade da auditoria e que a idade e os traços de personalidade do auditor influenciam no desempenho do trabalho de auditoria, principalmente, a capacidade de relação, de liderança, de separação da vida pessoal da profissional, de gestão de stress, a humildade, a empatia, o humor e o espírito de equipa.In recent decades, auditing has evolved a great deal with the advance of technology and the development of firms in the business world. In order to boost innovation and the quality of the services provided to companies, auditing firms are carrying out increasingly selective, demanding and early recruitment processes. Nowadays, in the Big Four, the recruitment of employees who are supposed to start work in September of a given year begins in October of the previous year. With this, the auditing firms are trying to anticipate their competitors and thus gain a competitive advantage in the market by attracting the best candidates. The aim of this study is to compare the perspectives of future auditors and the main recruiters in the field in Portugal on the importance of personality traits and human characteristics in the quality of audit services. From the literature review carried out, it is reasonable to conclude that there is no parameterisation to identify the level of audit quality, which is often dependent on various factors, including the client's perception, the interconnection with people and the relationship within audit teams. With this in mind, the research methodology is mixed, with the survey as the quantitative approach and the interview as the qualitative approach. Finally, there are the final considerations of the study, namely the results of the surveys and interviews. The conclusion is that the gender of the auditor has no impact on the quality of the audit and that the age and personality traits of the auditor influence the performance of the audit work, especially the ability to relate, to lead, to separate personal and professional life, to manage stress, humility, empathy, humour and team spirit

NEOTROPICAL ALIEN MAMMALS: a data set of occurrence and abundance of alien mammals in the Neotropics

Biological invasion is one of the main threats to native biodiversity. For a species to become invasive, it must be voluntarily or involuntarily introduced by humans into a nonnative habitat. Mammals were among first taxa to be introduced worldwide for game, meat, and labor, yet the number of species introduced in the Neotropics remains unknown. In this data set, we make available occurrence and abundance data on mammal species that (1) transposed a geographical barrier and (2) were voluntarily or involuntarily introduced by humans into the Neotropics. Our data set is composed of 73,738 historical and current georeferenced records on alien mammal species of which around 96% correspond to occurrence data on 77 species belonging to eight orders and 26 families. Data cover 26 continental countries in the Neotropics, ranging from Mexico and its frontier regions (southern Florida and coastal-central Florida in the southeast United States) to Argentina, Paraguay, Chile, and Uruguay, and the 13 countries of Caribbean islands. Our data set also includes neotropical species (e.g., Callithrix sp., Myocastor coypus, Nasua nasua) considered alien in particular areas of Neotropics. The most numerous species in terms of records are from Bos sp. (n = 37,782), Sus scrofa (n = 6,730), and Canis familiaris (n = 10,084); 17 species were represented by only one record (e.g., Syncerus caffer, Cervus timorensis, Cervus unicolor, Canis latrans). Primates have the highest number of species in the data set (n = 20 species), partly because of uncertainties regarding taxonomic identification of the genera Callithrix, which includes the species Callithrix aurita, Callithrix flaviceps, Callithrix geoffroyi, Callithrix jacchus, Callithrix kuhlii, Callithrix penicillata, and their hybrids. This unique data set will be a valuable source of information on invasion risk assessments, biodiversity redistribution and conservation-related research. There are no copyright restrictions. Please cite this data paper when using the data in publications. We also request that researchers and teachers inform us on how they are using the data

NEOTROPICAL CARNIVORES: a data set on carnivore distribution in the Neotropics

Mammalian carnivores are considered a key group in maintaining ecological health and can indicate potential ecological integrity in landscapes where they occur. Carnivores also hold high conservation value and their habitat requirements can guide management and conservation plans. The order Carnivora has 84 species from 8 families in the Neotropical region: Canidae; Felidae; Mephitidae; Mustelidae; Otariidae; Phocidae; Procyonidae; and Ursidae. Herein, we include published and unpublished data on native terrestrial Neotropical carnivores (Canidae; Felidae; Mephitidae; Mustelidae; Procyonidae; and Ursidae). NEOTROPICAL CARNIVORES is a publicly available data set that includes 99,605 data entries from 35,511 unique georeferenced coordinates. Detection/non-detection and quantitative data were obtained from 1818 to 2018 by researchers, governmental agencies, non-governmental organizations, and private consultants. Data were collected using several methods including camera trapping, museum collections, roadkill, line transect, and opportunistic records. Literature (peer-reviewed and grey literature) from Portuguese, Spanish and English were incorporated in this compilation. Most of the data set consists of detection data entries (n = 79,343; 79.7%) but also includes non-detection data (n = 20,262; 20.3%). Of those, 43.3% also include count data (n = 43,151). The information available in NEOTROPICAL CARNIVORES will contribute to macroecological, ecological, and conservation questions in multiple spatio-temporal perspectives. As carnivores play key roles in trophic interactions, a better understanding of their distribution and habitat requirements are essential to establish conservation management plans and safeguard the future ecological health of Neotropical ecosystems. Our data paper, combined with other large-scale data sets, has great potential to clarify species distribution and related ecological processes within the Neotropics. There are no copyright restrictions and no restriction for using data from this data paper, as long as the data paper is cited as the source of the information used. We also request that users inform us of how they intend to use the data