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Abstract(s)
Dada a conjuntura económico-social atual, a incerteza é cada vez mais um fator presente no seio das empresas. Sendo o pressuposto da Continuidade a base para a preparação das demonstrações financeiras, evidencia-se assim a relevância da função do auditor em relatar e avaliar a existência de incertezas significativas passíveis de afetar a capacidade de uma entidade continuar a operar no futuro.
A crescente necessidade em fornecer informação precisa aquando da avaliação deste pressuposto leva à indispensabilidade do auditor recorrer a técnicas adicionais de auditoria, mais concretamente aos modelos preditivos de insolvência.
Neste contexto, o presente estudo tem como objetivo concluir quanto à utilidade dos modelos preditivos de insolvência como ferramenta numa Auditoria à continuidade do negócio. De forma a atingir o fim pretendido, será aplicado um dos modelos preditivos apresentados na revisão de literatura, a um conjunto de empresas selecionadas, solventes e insolventes, com base na informação financeira disponível referente aos 3 últimos anos, de forma a se poder efetuar a comparação entre os resultados obtidos pelo uso do modelo e a situação atual das mesmas. Para além disso, de forma a melhor consolidar os resultados obtidos e concluir acerca do nível de complexidade do processo de avaliação da continuidade, serão inquiridos vários profissionais da área.
Com o presente estudo foi possível obter uma taxa de sucesso satisfatória para o modelo preditivo aplicado, levando à conclusão que, apesar deste instrumento não ser necessariamente obrigatório para a emissão de uma opinião correta, o mesmo revela-se eficaz na antecipação de uma insolvência, e permite o aprimoramento das conclusões.
Para além disso, verificou-se que os modelos preditivos de insolvência não são na generalidade muito utilizados pelos auditores, no entanto, considerando apenas a amostra que recorre a este instrumento, estes são descritos como uma ferramenta útil e de fácil aplicação, complementando as conclusões emitidas aquando da avaliação do pressuposto de continuidade.
According to the current economic and social context, uncertainty is increasingly a present factor within companies. The going concern is the basis for the preparation of the financial statements and it highlights the relevance of the auditor's role in reporting and evaluating the existence of significant uncertainties that may affect the capacity of an entity to continue operating in the future. The growing need to provide accurate information when evaluating the going concern assumption, leads to the indispensability of the auditor to use additional auditing techniques, namely to Bankruptcy Prediction Models. In this context, the present study aims to evaluate the usefulness and effectiveness of using Bankruptcy Prediction Models as a tool in a Business Continuity Audit. To achieve the intended purpose, one of these models will be applied to a group of selected companies, solvent and insolvent, based on the financial information available of the last three years, so that a comparison can be made between the results achieved from the model and their actual situation. Furthermore, to better consolidate the results achieved and conclude about the level of complexity of the going concern evaluation process, several professionals in the area will be inquired. With this study, it was possible to achieve a satisfactory success rate for the bankruptcy predictive model applied, leading to the conclusion that, although this tool is not necessarily mandatory for issuing a correct opinion, it proves to be effective in anticipating insolvency and allows the conclusions improvement. In addition, it was found that the bankruptcy predictive models are not generally used by auditors, however, considering only the sample that uses this instrument, they are described as a useful and easy-to-apply tool, complementing the conclusions issued when evaluating the going-concern assumption.
According to the current economic and social context, uncertainty is increasingly a present factor within companies. The going concern is the basis for the preparation of the financial statements and it highlights the relevance of the auditor's role in reporting and evaluating the existence of significant uncertainties that may affect the capacity of an entity to continue operating in the future. The growing need to provide accurate information when evaluating the going concern assumption, leads to the indispensability of the auditor to use additional auditing techniques, namely to Bankruptcy Prediction Models. In this context, the present study aims to evaluate the usefulness and effectiveness of using Bankruptcy Prediction Models as a tool in a Business Continuity Audit. To achieve the intended purpose, one of these models will be applied to a group of selected companies, solvent and insolvent, based on the financial information available of the last three years, so that a comparison can be made between the results achieved from the model and their actual situation. Furthermore, to better consolidate the results achieved and conclude about the level of complexity of the going concern evaluation process, several professionals in the area will be inquired. With this study, it was possible to achieve a satisfactory success rate for the bankruptcy predictive model applied, leading to the conclusion that, although this tool is not necessarily mandatory for issuing a correct opinion, it proves to be effective in anticipating insolvency and allows the conclusions improvement. In addition, it was found that the bankruptcy predictive models are not generally used by auditors, however, considering only the sample that uses this instrument, they are described as a useful and easy-to-apply tool, complementing the conclusions issued when evaluating the going-concern assumption.
Description
Keywords
Pressuposto da continuidade Modelos preditivos de insolvência Auditoria Demonstrações financeiras Going concern Bankruptcy prediction models Auditing Financial statements