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Abstract(s)
Com o propósito da obtenção do grau de mestre em Auditoria, pelo Instituto Superior de
Contabilidade e Administração do Porto, surge o presente trabalho académico. Tendo em
conta a elaboração de procedimentos de auditoria, bem como o desenvolvimento do
trabalho de campo realizado na entidade acolhedora – Rodrigo Carvalho, Virgílio Macedo
e Associado, SROC, Lda., é possível afirmar que este relatório de estágio se enquadra no
método de investigação qualitativa.
Na parte inicial do presente trabalho são analisados diversos autores que defendem
inúmeras ideias e conceitos no que respeita à Auditoria Financeira e a todo o trabalho
inerente à mesma. De igual modo, são expostos temas como a profissão do auditor, a
importância do controlo interno e a responsabilidade pela deteção de fraude.
Posteriormente, no que respeita à parte prática, são expostas todas as atividades realizadas
durante o estágio curricular.
Relativamente ao estágio curricular, este teve a duração de cinco meses, com início a 02
de janeiro de 2023 e término a 31 de maio do ano corrente. Ao longo deste período foram
averiguadas diversas situações no que concerne o trabalho de um auditor, começando pela
introdução à metodologia do trabalho da organização, seguido da metodologia do trabalho
no âmbito do planeamento de auditoria, bem como a sua execução.
Neste sentido, o objetivo deste documento consistiu em culminar a teoria defendida pelos
mais diversos autores com a parte prática desenvolvida na entidade acolhedora, de modo
a aprimorar o conhecimento relacionado com esta temática.
With the purpose of obtaining a master's degree in Auditing, from the Instituto Superior de Contabilidade e Administração do Porto, this academic work appears. In view of the development of audit procedures, as well as the development of fieldwork carried out at the host entity – Rodrigo Carvalho, Virgílio Macedo e Associado, SROC, Lda., it is possible to state that this internship report fits into the research method qualitative. In the initial part of this work, several authors are analyzed what defend numerous ideas and concepts with regard to Financial Auditing and all the work inherent to it. At the same time, topics such as the auditor's profession, the importance of internal control and responsibility for detecting fraud are exposed. Then, with regard to the practical part, all activities carried out during the curricular internship are explained. During the curricular internship, it lasted five months, starting on January 2, 2023 and ending on May 31 of the current year. This period, several situations were investigated regarding the work of an auditor, starting with the introduction to the organization's work methodology, followed by the work methodology within the scope of audit planning, as well as its execution. In this sense, the objective of this document was to culminate the theory defended by the most diverse authors with the practical part developed in the host entity, in order to improve knowledge related about this theme.
With the purpose of obtaining a master's degree in Auditing, from the Instituto Superior de Contabilidade e Administração do Porto, this academic work appears. In view of the development of audit procedures, as well as the development of fieldwork carried out at the host entity – Rodrigo Carvalho, Virgílio Macedo e Associado, SROC, Lda., it is possible to state that this internship report fits into the research method qualitative. In the initial part of this work, several authors are analyzed what defend numerous ideas and concepts with regard to Financial Auditing and all the work inherent to it. At the same time, topics such as the auditor's profession, the importance of internal control and responsibility for detecting fraud are exposed. Then, with regard to the practical part, all activities carried out during the curricular internship are explained. During the curricular internship, it lasted five months, starting on January 2, 2023 and ending on May 31 of the current year. This period, several situations were investigated regarding the work of an auditor, starting with the introduction to the organization's work methodology, followed by the work methodology within the scope of audit planning, as well as its execution. In this sense, the objective of this document was to culminate the theory defended by the most diverse authors with the practical part developed in the host entity, in order to improve knowledge related about this theme.
Description
Keywords
Auditoria financeira Processos de auditoria Materialidade Risco Financial audit Materiality Process of audit Risk