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Abstract(s)
O presente estudo tem como objetivo determinar as modificações de opinião dos revisores oficiais de contas nas 21 Comunidades Intermunicipais (CIM) portuguesas.
Considerando a natureza deste estudo e o tipo de informação a recolher, foram conjugados métodos de investigação qualitativa e quantitativa, recorrendo à análise documental e de conteúdo.
O horizonte temporal deste estudo abarca o período compreendido entre 2014 e 2018 e os elementos que foram recolhidos diretamente nas páginas de internet das 21 CIM, tendo sido obtidas 30 Certificações Legais de Contas (CLC). A análise das CLC recolhidas permitiu-nos concluir que as opiniões expressas nas CLC divulgadas são maioritariamente não modificadas, tendo em geral o revisor concluído que as demonstrações financeiras estão preparadas, em todos os aspetos materiais, de acordo com o referencial de relato financeiro aplicável.
Relativamente à existência de modificações de opinião, mais concretamente no caso de uma opinião com reservas, identificamos três fatores determinantes da modificação de opinião relacionados com ativos fixos tangíveis, com subsídios ao investimento e com a impossibilidade de comparar contas face a anos anteriores.
The present study aims to identify the determinant factors of external audit opinion modification in the 21 Portuguese intermunicipal communities. Considering the nature of this research and the type of information to be collected, the qualitative and quantitative methods were mixed, using documental and content analysis. The time horizon was from 2014 to 2018, the information was collected directly from the Portuguese intermunicipal communities web pages, and 30 Legal Certifications of Accounts were obtained. The analysis of the collected Legal Certifications of Accounts allowed us to conclude that the opinions expressed in is mostly unmodified, and the auditor generally concluded that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Regarding the existence of modifieded opinions, specifically in the case of reservs, we identified three factors determining the change of opinion related to tangible assets investment properties, investment subsidies and the impossibility of comparing accounts with previous years.
The present study aims to identify the determinant factors of external audit opinion modification in the 21 Portuguese intermunicipal communities. Considering the nature of this research and the type of information to be collected, the qualitative and quantitative methods were mixed, using documental and content analysis. The time horizon was from 2014 to 2018, the information was collected directly from the Portuguese intermunicipal communities web pages, and 30 Legal Certifications of Accounts were obtained. The analysis of the collected Legal Certifications of Accounts allowed us to conclude that the opinions expressed in is mostly unmodified, and the auditor generally concluded that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Regarding the existence of modifieded opinions, specifically in the case of reservs, we identified three factors determining the change of opinion related to tangible assets investment properties, investment subsidies and the impossibility of comparing accounts with previous years.
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Keywords
Auditoria Comunidades intermunicipais e modificação de opinião Auditing Modified opinion Intermunicipal communities