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Abstract(s)
A auditoria enquato atividade no âmbito do funcionamento empresarial, teve o seu crescimento na segunda metada do seculo XIX, motivado pela Revolução Industrial, onde surgiu a necessidade de solucionar problemas provenientes do desenvolvimento empresarial (Carneiro, 2009).
Ao longo da evolução dos tempos, vários foram os casos de instabilidade e de crises financeiras que levaram ao aumento da importância da profissão do auditor como uma entidade imparcial que pretende expressar uma opinião sobre se as demonstrações financeiras estão preparadas, em todos os aspetos materiais, de acordo com uma estrutura conceptual de relato financeiro aplicável.
No cenário atual, marcado pela instabilidade financeira e globalização da economia, cada vez mais as entidades estão expostas a riscos que colocam em causa os objetivos a que se propõem, pelo que o interesse dos utilizadores da informação seja cada vez maior pela obtenção de Demonstrações Financeiras (DF) auditadas.
A base do presente relatório é o estágio curricular no âmbito do Mestrado em Auditoria, lecionado no Instituto Superior de Contabilidade e Administração do Porto, cujos principais objetivos são a demonstração das atividades desenvolvidas durante o estágio, assim como, descrever os objetivos e procedimentos requeridos na concretização da atividade de auditora financeira.
O presente relatório encontra-se dividido em cinco partes fundamentais. A primeira com uma introdução ao tema do presente relatório. Depois, um enquadramento teórico da atividade de auditoria financeira, pela ética e deontologia, passando pelas fases de uma auditoria financeira e controlo interno.
Na terceira parte, aborda-se o controlo de qualidade em auditoria. Na quarta, é efetuada uma apresentação da entidade de acolhimento e a descrição das atividades desenvolvidas ao longo do estágio, descrevendo os procedimentos de auditoria mais relevantes em cada área.
Na parte final é apresentada uma abordagem crítica à importância do estágio para a conclusão do Mestrado em Auditoria.
Auditing, as an activity within the scope of business operation, had its growth in the second half of the 19th century, motivated by the Industrial Revolution, where the need to solve problems arising from business development arose (Carneiro, 2009). Over time several cases of instability and financial crises led to an increase in the importance of the auditor's profession as an impartial entity that intends to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. In the current scenario, marked by financial instability and globalization, entities are increasingly exposed to risks that jeopardize their proposed objectives, so that the interest in Financial Statements audited by users is also increasing. The basis of this report is the curricular internship within the scope of the Master in Auditing, taught at the Instituto Superior de Contabilidade e Administração do Porto, whose main objectives are to demonstrate the activities developed during the internship, as well as to describe the objectives and procedures required in the implementation of the financial audit activity. This report is divided into five fundamental parts. The first is an introducing to the subject of this. Later, a theoretical framework of the financial audit activity, through ethics and deontology, going through the stages of a financial audit and internal control. In the third part, the quality control in auditing is addressed. In the fourth, a presentation is made of the host entity and the description of the activities developed during the internship, describing the most relevant audit procedures in each area. In the final part, a critical approach to the importance of the internship for the conclusion of the Master's in Auditing is presented.
Auditing, as an activity within the scope of business operation, had its growth in the second half of the 19th century, motivated by the Industrial Revolution, where the need to solve problems arising from business development arose (Carneiro, 2009). Over time several cases of instability and financial crises led to an increase in the importance of the auditor's profession as an impartial entity that intends to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. In the current scenario, marked by financial instability and globalization, entities are increasingly exposed to risks that jeopardize their proposed objectives, so that the interest in Financial Statements audited by users is also increasing. The basis of this report is the curricular internship within the scope of the Master in Auditing, taught at the Instituto Superior de Contabilidade e Administração do Porto, whose main objectives are to demonstrate the activities developed during the internship, as well as to describe the objectives and procedures required in the implementation of the financial audit activity. This report is divided into five fundamental parts. The first is an introducing to the subject of this. Later, a theoretical framework of the financial audit activity, through ethics and deontology, going through the stages of a financial audit and internal control. In the third part, the quality control in auditing is addressed. In the fourth, a presentation is made of the host entity and the description of the activities developed during the internship, describing the most relevant audit procedures in each area. In the final part, a critical approach to the importance of the internship for the conclusion of the Master's in Auditing is presented.
Description
Keywords
Auditoria Planeamento Controlo interno Risco Auditing Planning Internal control Risk