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Abstract(s)
Resumo:
Ao longo dos últimos anos, o papel que as PME (Pequenas e Médias Empresas) adquirem na economia de um país, representando grandes receitas para o mesmo, tem-se evidenciado cada vez mais. Contudo, não é recente a importância destas entidades fazerem controlar as suas contas, regendo-se por um normativo nacional e internacional que, quando aplicado, permite uma maior transparência e uniformidade nas demonstrações financeiras apresentadas.
Neste contexto, o auditor externo adquire uma importância significante, direcionando o seu trabalho para a verificação da situação financeira dessas entidades, assim como se os resultados das operações foram adequadamente apresentados nas demonstrações financeiras, de acordo com as normas vigentes.
Atualmente, encontra-se em discussão a criação de normas de auditoria específicas para entidades de menor dimensão, que substituirão as ISA's, as quais têm vindo a ser consideradas demasiado complexas para aplicação em PME. O presente estudo procurará confirmar essas mesmas dificuldades no que toca à fase do planeamento de uma auditoria externa nas PME em Portugal. Este estudo surgiu do interesse em ter uma perspetiva mais pormenorizada acerca do planeamento que é realizado para o trabalho de uma auditoria em PME, considerando ser um dos passos mais importantes para a realização da mesma. Nesta análise, pretendesse conhecer a perspetiva dos órgãos de gestão de PME, assim como de auditores externos, através da elaboração de um inquérito por questionário.
Over the past few years, the role that Small and Medium-sized Enterprises (SMEs) have acquired in a country's economy, representing large revenues for it, has been increasingly evident. However, it is not recent the importance of these entities to control their accounts, being managed by a national and international regulation that, when applied, allows greater transparency and uniformity in the financial statements presented. In this context, the external auditor acquires a significant importance, directing his work to verify the financial situation of these entities, as well as whether the results of the operations were adequately presented in the financial statements, in accordance with current standards. Currently, the creation of specific audit standards for smaller entities, which will replace ISAs, which have been considered too complex for application in SMEs, is currently under discussion. This study will seek to confirm these same difficulties regarding the planning phase of an external audit in SMEs in Portugal. This study arose from the interest in having a more detailed perspective on the planning that is carried out for the work of an audit in SMEs, considering it to be one of the most important steps to carry out it. In this analysis, I would like to know the perspective of the SMEs management bodies, as well as external auditors, through the preparation of a questionnaire survey.
Over the past few years, the role that Small and Medium-sized Enterprises (SMEs) have acquired in a country's economy, representing large revenues for it, has been increasingly evident. However, it is not recent the importance of these entities to control their accounts, being managed by a national and international regulation that, when applied, allows greater transparency and uniformity in the financial statements presented. In this context, the external auditor acquires a significant importance, directing his work to verify the financial situation of these entities, as well as whether the results of the operations were adequately presented in the financial statements, in accordance with current standards. Currently, the creation of specific audit standards for smaller entities, which will replace ISAs, which have been considered too complex for application in SMEs, is currently under discussion. This study will seek to confirm these same difficulties regarding the planning phase of an external audit in SMEs in Portugal. This study arose from the interest in having a more detailed perspective on the planning that is carried out for the work of an audit in SMEs, considering it to be one of the most important steps to carry out it. In this analysis, I would like to know the perspective of the SMEs management bodies, as well as external auditors, through the preparation of a questionnaire survey.
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Keywords
Auditoria Auditoria externa Planeamento PME Normas de Auditoria Normas Internacionais de Auditoria Audit External audit Planning SMEs Audit Standards International Standards on Auditing