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Alterações à ISA 600 e o impacto na auditoria de grupos
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A presente investigação analisa as alterações mais recentes à norma ISA 600 e o seu impacto na execução das auditorias de grupo. As mudanças resultantes da revisão promovida pelo International Auditing and Assurance Standards Board (IAASB), procuram reforçar a coerência, a qualidade e a transparência do processo de auditoria em contextos organizacionais cada vez mais complexos.
O estudo foca-se em três aspetos essenciais: (i) a clarificação das responsabilidades do auditor do grupo, que exige um conhecimento mais aprofundado da estrutura e do ambiente de controlo; (ii) a introdução de uma abordagem mais integrada e baseada no risco, coerente com outras normas revistas, como a ISA 315; e (iii) o impacto das novas exigências de comunicação, coordenação e documentação entre o auditor do grupo e os auditores dos componentes. De forma a complementar a investigação e auxiliar o estudo realizado, foram conduzidas entrevistas com profissionais da área com o objetivo de obter as suas perspetivas sobre o tema em análise.
O trabalho encontra-se estruturado em três capítulos principais. O primeiro capítulo apresenta uma revisão completa da literatura, abordando os principais conceitos teóricos. O segundo capítulo inicia a componente prática da investigação, centrando-se na metodologia de investigação adotada no estudo e os motivos da escolha da mesma. Por último, o terceiro capítulo tem o intuito de analisar, discutir e interpretar os resultados obtidos a partir das entrevistas realizadas, de forma a extrair conclusões fundamentadas e relevantes para o estudo.
A análise comparativa entre a norma anterior e a versão de 2022, complementada por contributos de profissionais do setor, revela melhorias na qualidade e uniformidade da auditoria, embora imponha maiores exigências de planeamento, supervisão e recursos. Em síntese, a nova ISA 600 representa um avanço na modernização das auditorias de grupo.
The present research analyzes the most recent amendments to ISA 600 and their impact on the execution of group audits. The changes resulting from the revision promoted by the International Auditing and Assurance Standards Board (IAASB) aim to strengthen the coherence, quality, and transparency of the audit process in increasingly complex organizational contexts. The study focuses on three essential aspects: (i) the clarification of the group auditor’s responsibilities, which requires a deeper understanding of the structure and control environment; (ii) the introduction of a more integrated and risk-based approach, consistent with other revised standards such as ISA 315; and (iii) the impact of the new communication, coordination, and documentation requirements between the group auditor and the component auditors. To complement the research and support the study, interviews were conducted with professionals in the field in order to gather their perspectives on the topic under analysis. The work is structured into three main chapters. The first chapter presents a comprehensive review of the literature, addressing the main theoretical concepts. The second chapter introduces the practical component of the research, focusing on the methodological approach adopted in the study and the reasons underlying its selection. Finally, the third chapter aims to analyze, discuss, and interpret the results obtained from the interviews, in order to draw well-founded and relevant conclusions for the study. A comparative analysis between the previous standard and the 2022 version, complemented by insights from industry professionals, reveals improvements in the quality and consistency of audits, although it also introduces greater demands in terms of planning, supervision, and resources. In summary, the new ISA 600 represents a significant step forward in the modernization of group audits.
The present research analyzes the most recent amendments to ISA 600 and their impact on the execution of group audits. The changes resulting from the revision promoted by the International Auditing and Assurance Standards Board (IAASB) aim to strengthen the coherence, quality, and transparency of the audit process in increasingly complex organizational contexts. The study focuses on three essential aspects: (i) the clarification of the group auditor’s responsibilities, which requires a deeper understanding of the structure and control environment; (ii) the introduction of a more integrated and risk-based approach, consistent with other revised standards such as ISA 315; and (iii) the impact of the new communication, coordination, and documentation requirements between the group auditor and the component auditors. To complement the research and support the study, interviews were conducted with professionals in the field in order to gather their perspectives on the topic under analysis. The work is structured into three main chapters. The first chapter presents a comprehensive review of the literature, addressing the main theoretical concepts. The second chapter introduces the practical component of the research, focusing on the methodological approach adopted in the study and the reasons underlying its selection. Finally, the third chapter aims to analyze, discuss, and interpret the results obtained from the interviews, in order to draw well-founded and relevant conclusions for the study. A comparative analysis between the previous standard and the 2022 version, complemented by insights from industry professionals, reveals improvements in the quality and consistency of audits, although it also introduces greater demands in terms of planning, supervision, and resources. In summary, the new ISA 600 represents a significant step forward in the modernization of group audits.
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ISA 600 Auditoria de grupo Risco e qualidade Group Audit Risk and Quality