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Abstract(s)
A contabilidade é uma área que tem como função classificar e registar os movimentos
contabilísticos efetuados de modo a ser possível construir as demonstrações financeiras. A
auditoria, tem como objetivo supervisionar e dar um parecer sobre a credibilidade dos dados
contabilísticos aplicados nas demonstrações financeiras, tendo como finalidade o auxílio na
tomada de decisão dos órgãos de gestão.
O relatório de estágio tem como objetivo perceber o impacto das boas práticas
contabilísticas na performance dos trabalhos de uma auditoria, tendo por base a revisão de
literatura realizada e as atividades desenvolvidas em estágio na empresa Faurecia.
Neste contexto foram definidos os seguintes objetivos:
1. Verificar se as práticas contabilísticas têm relação direta com a performance dos
trabalhos de auditoria.
2. Perceber se a independência do auditor é um dos aspetos imprescindíveis para o
desenvolvimento da auditoria.
3. Identificar o nível de importância da auditoria na saúde financeira de uma
organização.
A metodologia utilizada, foi a metodologia quantitativa, tendo sido utilizada como principal
ferramenta para recolha de dados um questionário. A população englobou os colaboradores
do departamento Order to Cash, sendo composto pelo Invoicing e pelo Cash Collection, a
amostra se cingiu-se aos que responderam ao questionário e desempenhavam funções nos
departamentos Cash Collection ou Invoicing.
Com este relatório de estágio concluímos que, as boas práticas contabilísticas aplicadas
influenciam diretamente a performance do auditor, sendo este um dos aspetos identificados
como fundamentais para uma boa performance do auditor, a existência de um controlo
interno sólido e eficaz.
Accounting is an area that has the function of classifying and recording the movements made in order to be able to build the financial statements. Auditing aims to supervise and give an opinion on the credibility of the accounting data applied in the financial statements, with the purpose of assisting the decision-making process of the management bodies. This internship report aims to understand the impact of good accounting practices in the performance of an audit, based on the literature review and the activities developed during the internship at Faurecia. In this context, the following objectives were defined: 1. To verify whether accounting practices have a direct relationship with the performance of audit work. 2. To understand if the auditor's independence is one of the essential aspects for the development of auditing. 3. To identify the level of importance of auditing in the financial health of an organization. The methodology used was a quantitative methodology, and a questionnaire was used as the main tool for data collection. The population included the employees of the Order to Cash department, being composed by Invoicing and Cash Collection, the sample was limited to those who answered the questionnaire and performed functions in the Cash Collection or Invoicing departments. With this internship report we conclude that the good accounting practices applied directly influence the auditor's performance, being this one of the aspects identified as fundamental for a good auditor performance, the existence of a solid and effective internal control.
Accounting is an area that has the function of classifying and recording the movements made in order to be able to build the financial statements. Auditing aims to supervise and give an opinion on the credibility of the accounting data applied in the financial statements, with the purpose of assisting the decision-making process of the management bodies. This internship report aims to understand the impact of good accounting practices in the performance of an audit, based on the literature review and the activities developed during the internship at Faurecia. In this context, the following objectives were defined: 1. To verify whether accounting practices have a direct relationship with the performance of audit work. 2. To understand if the auditor's independence is one of the essential aspects for the development of auditing. 3. To identify the level of importance of auditing in the financial health of an organization. The methodology used was a quantitative methodology, and a questionnaire was used as the main tool for data collection. The population included the employees of the Order to Cash department, being composed by Invoicing and Cash Collection, the sample was limited to those who answered the questionnaire and performed functions in the Cash Collection or Invoicing departments. With this internship report we conclude that the good accounting practices applied directly influence the auditor's performance, being this one of the aspects identified as fundamental for a good auditor performance, the existence of a solid and effective internal control.
Description
Keywords
Contabilidade Auditoria Boas práticas contabilísticas Controlo interno Accounting Auditing Good accounting practices Internal control