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Advisor(s)
Abstract(s)
O pressuposto de continuidade tem ganho cada vez mais importância nos dias de hoje, devido aos escândalos, tanto internacionais como nacionais, que ocorreram nos últimos anos, como por exemplo, nas entidades Xerox, Enron, Worldcom e BES. Os escândalos levaram a pôr em causa o trabalho do Revisor Oficial de Contas (ROC) bem como a sua independência.
A crise financeira que afetou Portugal, levou a que diversas empresas, nomeadamente, as que pertenciam ao setor do calçado, encerrassem a sua atividade. Desde então, o nosso país tem vindo a apresentar taxas de crescimento positivas relativamente ao mesmo setor.
A presente dissertação tem como objetivo verificar qual a importância que o auditor tem quando emite uma opinião sobre a continuidade, na ótica dos administradores/gerentes e dos auditores, em específico, nas empresas que pertencem ao setor do calçado situadas no distrito de Aveiro.
Assim, após a realização de uma pesquisa bibliográfica relacionada com os temas Auditoria, Continuidade e o Setor de Calçado em Portugal, foram realizados dois questionários, um destinado às empresas do Setor do Calçado (com ou sem ROC), situadas no distrito de Aveiro e, outro, destinado aos Auditores Externos (ROC e não ROC). Os questionários ocorreram entre os dias 06 de junho de 2020 e 15 de agosto de 2020.
Após a obtenção das respostas aos questionários e análise dos dados, foi possível concluir que o trabalho do auditor tem uma grande importância nas entidades do setor do calçado, uma vez que a sua opinião tem influência perante os utilizadores das demonstrações financeiras. A grande maioria das empresas de calçado afirma que o trabalho do auditor pode ser uma mais-valia para as empresas. E, ambos os inquiridos acreditam que o órgão de gestão tem medo de informar quando existe incerteza material quanto à continuidade das empresas.
Nowadays, the going concern assumption has become more and more relevant because of the international and national scandals that occurred in the last years, for example, Xerox, Eron, Worldcom and BES’s entities. These scandals have called into question the work of the Statutory Auditors (SA) as well as its independence. The financial crisis that affected Portugal led to several companies, namely those belonging to the Footwear Sector, to close their activity. Since this, our country has been showing positive growth rates in what concerns the Footwear Sector. This dissertation aims to verify how important the auditor is, in the perspective of administrators/ managers and the auditors, when giving an opinion about the going concern, in specific, the companies belonging to the Footwear Sector located in the Aveiro district. So, after executing a bibliographic research related to the topics of Audit, Going Concern and Footwear in Portugal, two questionnaires were made, one for the Footwear Sector Companies (with and without SA) located in the Aveiro district and another for External Auditors (SA and non-SA). The questionnaires were made available between 6th June 2020 and 15th August 2020. After obtaining the answers to the questionnaires and analysing the data, it was possible to conclude that the work of auditors plays an important role in the Footwear Sector entities, once their opinion has an influence on financial statements users. Most Footwear Sector entities consider that the auditor’s work can be an asset to companies and both respondents believe that managements are afraid of informing when there is material uncertainty about the going concern of companies.
Nowadays, the going concern assumption has become more and more relevant because of the international and national scandals that occurred in the last years, for example, Xerox, Eron, Worldcom and BES’s entities. These scandals have called into question the work of the Statutory Auditors (SA) as well as its independence. The financial crisis that affected Portugal led to several companies, namely those belonging to the Footwear Sector, to close their activity. Since this, our country has been showing positive growth rates in what concerns the Footwear Sector. This dissertation aims to verify how important the auditor is, in the perspective of administrators/ managers and the auditors, when giving an opinion about the going concern, in specific, the companies belonging to the Footwear Sector located in the Aveiro district. So, after executing a bibliographic research related to the topics of Audit, Going Concern and Footwear in Portugal, two questionnaires were made, one for the Footwear Sector Companies (with and without SA) located in the Aveiro district and another for External Auditors (SA and non-SA). The questionnaires were made available between 6th June 2020 and 15th August 2020. After obtaining the answers to the questionnaires and analysing the data, it was possible to conclude that the work of auditors plays an important role in the Footwear Sector entities, once their opinion has an influence on financial statements users. Most Footwear Sector entities consider that the auditor’s work can be an asset to companies and both respondents believe that managements are afraid of informing when there is material uncertainty about the going concern of companies.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Keywords
Auditoria Pressuposto da continuidade Certificação legal de contas Opinião emitida Audit Opinion issued Going concern assumption Legal certification of accounts