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Abstract(s)
O presente relatório visa estudar a temática da auditoria a entidades de menor complexidade, explorando as dificuldades sentidas por vários profissionais da área na aplicação das ISA gerais, e o possível impacto da ISA for LCE na condução de uma auditoria.
Este relatório destaca o papel crucial das PME tanto a nível nacional como internacional e a importância da nova norma, ISA for LCE, no decorrer de auditorias a entidades de menor complexidade.
A investigação foi conduzida utilizando uma metodologia qualitativa, com recurso à execução de auditorias completas a entidades de pequena e média dimensão, tendo por base as ISA gerais. Adicionalmente, foram realizadas indagações ao orientador de estágio e aos colegas de trabalho e utilizados os métodos de observação, recolha de evidência e análise documental.
Com base no estágio desenvolvido na Sociedade de Revisores Oficiais de Contas MGI & Associados e na revisão da literatura foi possível concluir que quer sejam aplicadas as ISA gerais ou a ISA for LCE a qualidade e a eficiência do trabalho de auditoria devem manter-se. A ISA for LCE surgiu como um grande passo na evolução do trabalho de auditoria ao condensar numa única norma os aspetos relevantes à condução de uma auditoria a entidades menos complexas.
The report aims to study the subject of auditing less complex entities, exploring the difficulties felt by various professionals in the field in applying general ISAs, and the possible impact of the ISA for LSE on the conduct of an audit. This report highlights the crucial role of the SMEs at both a national and international level and the importance of the new standard, ISA for LCE, when auditing less complex entities. The investigation was carried out using a qualitative methodology, using complete audits of small and medium-sized entities, based on the general ISAs. Additionally, questions were made to the internship supervisor and work colleagues, and the methods of observation, evidence gathering and document analysis were used. Based on the internship carried out at MGI & Associados and the literature review, it was possible to conclude that whether the general ISAs or the ISA for LSE are applied, the quality and efficiency of the audit work must be maintained. The ISA for LSE surges as a major step forward in the evolution of auditing work, condensing relevant aspect of auditing less complex entities into a single standard.
The report aims to study the subject of auditing less complex entities, exploring the difficulties felt by various professionals in the field in applying general ISAs, and the possible impact of the ISA for LSE on the conduct of an audit. This report highlights the crucial role of the SMEs at both a national and international level and the importance of the new standard, ISA for LCE, when auditing less complex entities. The investigation was carried out using a qualitative methodology, using complete audits of small and medium-sized entities, based on the general ISAs. Additionally, questions were made to the internship supervisor and work colleagues, and the methods of observation, evidence gathering and document analysis were used. Based on the internship carried out at MGI & Associados and the literature review, it was possible to conclude that whether the general ISAs or the ISA for LSE are applied, the quality and efficiency of the audit work must be maintained. The ISA for LSE surges as a major step forward in the evolution of auditing work, condensing relevant aspect of auditing less complex entities into a single standard.
Description
Keywords
LCE ISA for LCE PME Auditoria SME Audit