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Relatório de estágio- a importância da auditoria
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Abstract(s)
O presente relatório de estágio foi elaborado no âmbito do Mestrado em Auditoria do Instituto Superior de Contabilidade e Administração do Porto e resulta da experiência profissional desenvolvida na sociedade de revisores oficiais de contas Vinga, Almeida & Araújo, SROC, Lda. O principal objetivo do trabalho consiste em refletir sobre o papel da auditoria externa na credibilização da informação financeira, com especial enfoque no contexto das pequenas e médias empresas, atendendo à sua realidade estrutural e organizacional.
A investigação assentou numa metodologia mista, de natureza qualitativa e quantitativa, baseada na observação participante, análise documental e execução prática de tarefas de auditoria, nomeadamente nas fases de aceitação de clientes, avaliação do sistema de controlo interno, planeamento estratégico e execução de procedimentos substantivos.
O relatório estrutura-se em três capítulos centrais: uma revisão da literatura, onde se abordam os conceitos fundamentais da auditoria financeira, o enquadramento normativo das normas internacionais de auditoria, a relevância dos sistemas de controlo interno e o papel institucional do auditor externo; um capítulo metodológico, onde se define o modelo de análise construído a partir de três asserções-chave, traduzidas em quatro questões de investigação; e por fim, um capítulo empírico, que descreve e interpreta as atividades desenvolvidas durante o estágio, em estreita articulação com a teoria.
Os principais resultados obtidos permitem concluir que a tecnologia fortalece os sistemas de controlo interno, potenciando a eficácia dos procedimentos de auditoria; um controlo interno eficaz contribui para a otimização da auditoria, ajustando a extensão dos testes substantivos; e a auditoria externa eleva a fiabilidade da informação financeira, reforçando a confiança dos stakeholders nas demonstrações financeiras. A articulação entre os referenciais normativos e a prática real revelou-se essencial para o desenvolvimento de competências técnicas e profissionais, valorizando a experiência enquanto processo formativo.
This internship report was written as part of the Master's Degree in Auditing at the Instituto Superior de Contabilidade e Administração do Porto and is the result of the professional experience carried out at the auditing firm Vinga, Almeida & Araújo, SROC, Lda. The main objective of the work is to reflect on the role of external auditing in making financial information credible, with a special focus on the context of small and medium-sized companies, taking into account their structural and organizational reality. The research was based on a mixed methodology, of a qualitative and quantitative nature, based on participant observation, document analysis and the practical execution of auditing tasks, namely in the phases of accepting clients, assessing the internal control system, strategic planning and carrying out substantive procedures. The report is structured in three central chapters: a literature review, which addresses the fundamental concepts of financial auditing, the regulatory framework of international auditing standards, the relevance of internal control systems and the institutional role of the external auditor; a methodological chapter, which defines the analysis model based on three key assertions, translated into four research questions; and finally, an empirical chapter, which describes and interprets the activities carried out during the internship, in close articulation with the theory. The main results obtained lead to the conclusion that technology strengthens internal control systems, boosting the effectiveness of auditing procedures; effective internal control helps to optimize auditing, adjusting the extent of substantive testing; and external auditing increases the reliability of financial information, strengthening stakeholder confidence in the financial statements. The link between normative references and actual practice proved to be essential for the development of technical and professional skills, valuing experience as a training process.
This internship report was written as part of the Master's Degree in Auditing at the Instituto Superior de Contabilidade e Administração do Porto and is the result of the professional experience carried out at the auditing firm Vinga, Almeida & Araújo, SROC, Lda. The main objective of the work is to reflect on the role of external auditing in making financial information credible, with a special focus on the context of small and medium-sized companies, taking into account their structural and organizational reality. The research was based on a mixed methodology, of a qualitative and quantitative nature, based on participant observation, document analysis and the practical execution of auditing tasks, namely in the phases of accepting clients, assessing the internal control system, strategic planning and carrying out substantive procedures. The report is structured in three central chapters: a literature review, which addresses the fundamental concepts of financial auditing, the regulatory framework of international auditing standards, the relevance of internal control systems and the institutional role of the external auditor; a methodological chapter, which defines the analysis model based on three key assertions, translated into four research questions; and finally, an empirical chapter, which describes and interprets the activities carried out during the internship, in close articulation with the theory. The main results obtained lead to the conclusion that technology strengthens internal control systems, boosting the effectiveness of auditing procedures; effective internal control helps to optimize auditing, adjusting the extent of substantive testing; and external auditing increases the reliability of financial information, strengthening stakeholder confidence in the financial statements. The link between normative references and actual practice proved to be essential for the development of technical and professional skills, valuing experience as a training process.
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Keywords
Auditoria financeira Sistema de controlo interno Normas ISA Tecnologia da informação Confiabilidade da informação financeira Financial auditing Internal control system ISA standards Information technology