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Abstract(s)
O presente relatório integra a fase final do Mestrado em Auditoria, no qual se procura apresentar a realização de um estágio como assistente/júnior de auditoria, na empresa PALM, SROC, Lda., pelo período de seis meses.
O estágio teve como intuito aplicar os conhecimentos adquiridos, durante toda a formação académica, na área da auditoria financeira. A abrangência multidisciplinar desta área permitiu-me aplicar e aprofundar conhecimentos de contabilidade financeira, de fiscalidade, de gestão financeira, entre outras. Os objetivos do plano de estágio integram a aplicação teórica, sendo absorvidos conceitos e técnicas que só a prática consegue transpor.
Para além dos objetivos elencados no plano de estágio, revelou-se a oportunidade de esclarecer como é que o trabalho de auditoria é realizado, mais concretamente como é que o auditor determina o que analisar e, por último, como decide o que é material ou não. O objetivo deste estudo é perceber se num caso prático de um município a literatura e as normas de auditoria são aplicadas em cada uma das fases do processo de cálculo da materialidade.
Este trabalho está dividido em quatro capítulos, onde os dois primeiros capítulos correspondem a um enquadramento teórico do tema, realizado através de revisão de literatura. No terceiro capítulo é apresentada a metodologia aplicada, a empresa acolhedora, os objetivos, as atividades desenvolvidas e o balanço crítico do estágio, bem como a apresentação e discussão dos resultados obtidos. Por fim, no último capítulo será apresentado uma conclusão sobre os resultados obtidos na realização deste relatório.
A limitação principal deste estudo traduz-se no facto de as matérias a tratar serem todas com caráter sigiloso, inviabilizando a divulgação de certos dados relevantes.
This report is part of the final phase of the Master in Audit, in which it seeks to present the completion of an internship as assistant / junior audit, the company PALM, SROC, Lda., for six months. The stage was intended to apply the knowledge acquired throughout the academic training in the field of financial audit. The multidisciplinary approach of this area allowed me to apply and deepen their knowledge of financial accounting, taxation, financial management, among others. The objectives of the training plan integrates the theoretical application, being absorbed concepts and techniques that only practice can overcome. In addition to the listed objectives in the internship plan, proved to be an opportunity to clarify how the audit work is carried out, specifically how the auditor determines what to analyze and, finally, how do you decide what material or do not. The aim of this study is to realize in a practical case of a municipality literature and auditing standards are applied at each stage of the calculation of materiality process. This work is divided into four chapters, where the first two chapters correspond to a theoretical framework theme, conducted through literature review. The third chapter is the applied methodology presented, the cozy company, the objectives, the activities and the critical assessment of the stage, and the presentation and discussion of results. Finally, in the last chapter will be presented a conclusion on the results obtained in carrying out this report. The main limitation of this study is reflected in the fact that the matters to be dealt with are all confidential, preventing the disclosure of certain relevant data.
This report is part of the final phase of the Master in Audit, in which it seeks to present the completion of an internship as assistant / junior audit, the company PALM, SROC, Lda., for six months. The stage was intended to apply the knowledge acquired throughout the academic training in the field of financial audit. The multidisciplinary approach of this area allowed me to apply and deepen their knowledge of financial accounting, taxation, financial management, among others. The objectives of the training plan integrates the theoretical application, being absorbed concepts and techniques that only practice can overcome. In addition to the listed objectives in the internship plan, proved to be an opportunity to clarify how the audit work is carried out, specifically how the auditor determines what to analyze and, finally, how do you decide what material or do not. The aim of this study is to realize in a practical case of a municipality literature and auditing standards are applied at each stage of the calculation of materiality process. This work is divided into four chapters, where the first two chapters correspond to a theoretical framework theme, conducted through literature review. The third chapter is the applied methodology presented, the cozy company, the objectives, the activities and the critical assessment of the stage, and the presentation and discussion of results. Finally, in the last chapter will be presented a conclusion on the results obtained in carrying out this report. The main limitation of this study is reflected in the fact that the matters to be dealt with are all confidential, preventing the disclosure of certain relevant data.
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Keywords
Materialidade Auditoria financeira Revisor Oficial de Contas Estágio curricular Materiality Curricular internship Financial audit Chartered accountat