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Este relatório marca a culminação do meu Mestrado em Auditoria, destacando uma experiência de seiscentas horas como assistente de auditoria em uma sociedade de revisores oficiais de contas. O estágio, concebido para desenvolver habilidades práticas de auditoria financeira, foi alinhado com os objetivos delineados no plano de estágio pelos orientadores da empresa e do Instituto. Integrei o meu estágio em uma SROC, que me proporcionou desde o início um desafio, que me levou a grandes pesquisas e trabalho adicional, a uma vez que fui colocada em uma empresa de Fundos de Investimento Imobiliário. Esta proporcionou um desafio elevado uma vez que esta é a minha experiência inicial a trabalhar na área, e pelo facto de ser um trabalho mais diferenciado da “normalidade” das empresas.
O estágio curricular proporcionou-me uma compreensão valiosa: a teoria ensinada durante o curso de Mestrado em Auditoria é diretamente aplicável na prática da auditoria financeira. A experiência como assistente/júnior de auditoria enriqueceu meus conhecimentos teóricos, evidenciando a importância da prática para o desempenho eficaz nessa função profissional.
Concluo que o estágio curricular não apenas validou a aplicabilidade prática dos conceitos aprendidos, mas também fortaleceu meu interesse e determinação em prosseguir na carreira de auditoria financeira. A experiência na área de Fundos de Investimento Imobiliários, trouxe para mim uma experiência que me complementou ao nível intelectual e de aprendizagem, fortalecendo a minha base de conhecimentos.
This report marks the culmination of my Master's Degree in Auditing, highlighting an experience of six hundred hours as an audit assistant in an audit firm. The internship, designed to develop practical financial auditing skills, was aligned with the objectives outlined in the internship plan by the company and Institute supervisors. I did my internship with an SROC, which provided me with a challenge from the outset, leading to extensive research and additional work, as I was placed with a Real Estate Investment Funds company. This provided a high level of challenge as it was my first experience working in the area, and because it was a job that was more different from the "normal" companies. The internship provided me with a valuable insight: the theory taught during the Master's in Auditing course is directly applicable to the practice of financial auditing. The experience as an assistant/junior auditor enriched my theoretical knowledge, emphasising the importance of practice for effective performance in this professional role. I conclude that the internship not only validated the practical applicability of the concepts learnt, but also strengthened my interest and determination to pursue a career in financial auditing. The experience in the area of Real Estate Investment Funds, brought me an experience that complemented me on an intellectual and learning level, strengthening my knowledge base.
This report marks the culmination of my Master's Degree in Auditing, highlighting an experience of six hundred hours as an audit assistant in an audit firm. The internship, designed to develop practical financial auditing skills, was aligned with the objectives outlined in the internship plan by the company and Institute supervisors. I did my internship with an SROC, which provided me with a challenge from the outset, leading to extensive research and additional work, as I was placed with a Real Estate Investment Funds company. This provided a high level of challenge as it was my first experience working in the area, and because it was a job that was more different from the "normal" companies. The internship provided me with a valuable insight: the theory taught during the Master's in Auditing course is directly applicable to the practice of financial auditing. The experience as an assistant/junior auditor enriched my theoretical knowledge, emphasising the importance of practice for effective performance in this professional role. I conclude that the internship not only validated the practical applicability of the concepts learnt, but also strengthened my interest and determination to pursue a career in financial auditing. The experience in the area of Real Estate Investment Funds, brought me an experience that complemented me on an intellectual and learning level, strengthening my knowledge base.
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Keywords
Auditoria financeira Revisor oficial de contas Fundos investimento imobiliários Financial auditing Chartered accountant Real Estate investment funds