Tensão do trabalho de auditoria: as emoções vivenciadas e o comprometimento na profissão dos auditores independentes brasileiros

Abstract

The independent audit profession is notable for its high regulation, which often results in several challenges: pressure, strict deadlines, long working hours, intense task load and high levels of stress. Independent auditors therefore face the task of managing not only their own emotions, but also those of their teams and clients. From this perspective, emotional development and improvement, as well as maintaining a solid commitment to the profession are essential in order to guarantee the excellence and integrity of audit work. This leads us to the central question of this research: how does external audit work influence emotions, leading some auditors to remain committed to their careers? The general objective of this study is to understand which emotions are cultivated throughout an auditor's career and which contribute to maintaining their professional engagement over many years. 249 responses were collected and analyzed in the study group. Although several positive and negative feelings are part of these professionals' daily lives, such as stress, frustration, pride and empathy, the research results point to satisfaction as the feeling that sustains these professionals' commitment to their careers over a long period