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Abstract(s)
A importância da auditoria e da profissão para as empresas e para a sociedade exigiu
uma melhoria nos trabalhos efetuados pelos auditores. Este aspeto é evidenciado pela
Diretiva 2014/56/EU do Parlamento Europeu e do Conselho, que obriga à adoção das
normas internacionais de auditoria adotadas pela Comissão, por forma a garantir a elevada
qualidade da revisão legal de contas efetuada na União Europeia.
Destaca-se que as normas internacionais de auditoria foram revistas e melhoradas, o
que levou à criação da ISA 701 - Comunicar Matérias Relevantes de Auditoria no
Relatório do Auditor Independente, por forma a aumentar o valor comunicativo do
relatório do auditor, proporcionando maior transparência acerca da auditoria que foi
realizada.
Esta norma visa acrescentar uma secção ao relatório de auditoria onde são divulgadas
as matérias que o auditor entende de maior importância e a forma como foram tratadas,
por forma a ajudar os utilizadores das demonstrações financeiras a compreenderem a
entidade e as áreas de julgamento significativo do órgão de gestão nas referidas
demonstrações financeiras. Em Portugal, encontra-se em vigor desde 2016 e tem como
principal objetivo garantir uma maior transparência aos trabalhos de auditoria realizados,
acrescentando valor à opinião do auditor.
A secção das Key Audit Matters (KAMs) confere especial importância para os
stakeholders, uma vez que, com base em informação verdadeira e credível, bem como
com uma melhor compreensão da entidade, a tomada de decisões por parte dos mesmos
é potenciada.
O presente estudo tem como principal objetivo analisar os principais fatores
associados à divulgação das Key Audit Matters comunicadas nos relatórios de auditoria,
nas empresas cotadas em Portugal. Para tal, foram analisadas as Certificações Legais de
Contas das empresas cotadas na Bolsa de Valores de Lisboa (Euronext Lisbon), retirando se um total de 563 KAMs divulgadas, entre o ano de 2018 e 2022.
Os resultados obtidos através do estudo evidenciam que existem temas mais
suscetíveis de serem reportados nas KAMs, como questões legais e fiscais, investimentos
noutras empresas e goodwill. Conclui-se ainda, que quanto maior a dimensão de uma
empresa, mais KAMs são divulgadas e ainda que empresas pertencentes ao PSI-20 apresentam mais KAMs nos seus relatorios de auditoria. Contrariamente ao esperado, as
Big 4 têm tendência a comunicar menos KAMs. Quanto às auditoras Big 4, conclui-se
que a PWC divulgou o maior número de KAMs.
The importance of auditing and the profession for companies and society has demanded an improvement in the work carried out by auditors. This is evidenced by Directive 2014/56/EU of the European Parliament and of the Council, which requires the adoption of the international auditing standards adopted by the Commission, in order to guarantee the high quality of the statutory audit carried out in the Union. It should be noted that the international auditing standards have been revised and improved, which led to the creation of ISA 701 - Communicating Relevant Audit Matters in the Independent Auditor's Report, in order to increase the communicative value of the auditor's report, providing greater transparency about the audit that has been carried out. This standard aims to add a section to the auditor's report disclosing the matters that the auditor considers to be of greatest importance and how they were dealt with, in order to help users of the financial statements understand the entity and the areas of significant judgment of the management body in those financial statements. In Portugal, it has been in force since 2016 and its main objective is to ensure greater transparency in the audit work carried out, adding value to the auditor's opinion. The Key Audit Matters section is of particular importance to stakeholders, since based on true and credible information, as well as a better understanding of the entity, their decision-making is enhanced. The main objective of this study is to analyze the main factors associated with the disclosure of Key Audit Matters communicated in the audit reports of companies listed in Portugal. To this end, the Legal Certification of Accounts of companies listed on the Lisbon Stock Exchange (Euronext Lisbon) were analyzed, yielding a total of 563 KAMs disclosed between 2018 and 2022. The results of the study show that there are topics that are more likely to be reported in KAMs, such as legal and tax issues, investments in other companies and goodwill. It was also concluded that the larger a company is, the more KAMs are disclosed and that companies belonging to the PSI-20 index present more KAMs in their audit reports. Contrary to expectations, the Big 4 tend to report fewer KAMs. As for the Big 4 auditors, PWC disclosed the highest number of KAMs.
The importance of auditing and the profession for companies and society has demanded an improvement in the work carried out by auditors. This is evidenced by Directive 2014/56/EU of the European Parliament and of the Council, which requires the adoption of the international auditing standards adopted by the Commission, in order to guarantee the high quality of the statutory audit carried out in the Union. It should be noted that the international auditing standards have been revised and improved, which led to the creation of ISA 701 - Communicating Relevant Audit Matters in the Independent Auditor's Report, in order to increase the communicative value of the auditor's report, providing greater transparency about the audit that has been carried out. This standard aims to add a section to the auditor's report disclosing the matters that the auditor considers to be of greatest importance and how they were dealt with, in order to help users of the financial statements understand the entity and the areas of significant judgment of the management body in those financial statements. In Portugal, it has been in force since 2016 and its main objective is to ensure greater transparency in the audit work carried out, adding value to the auditor's opinion. The Key Audit Matters section is of particular importance to stakeholders, since based on true and credible information, as well as a better understanding of the entity, their decision-making is enhanced. The main objective of this study is to analyze the main factors associated with the disclosure of Key Audit Matters communicated in the audit reports of companies listed in Portugal. To this end, the Legal Certification of Accounts of companies listed on the Lisbon Stock Exchange (Euronext Lisbon) were analyzed, yielding a total of 563 KAMs disclosed between 2018 and 2022. The results of the study show that there are topics that are more likely to be reported in KAMs, such as legal and tax issues, investments in other companies and goodwill. It was also concluded that the larger a company is, the more KAMs are disclosed and that companies belonging to the PSI-20 index present more KAMs in their audit reports. Contrary to expectations, the Big 4 tend to report fewer KAMs. As for the Big 4 auditors, PWC disclosed the highest number of KAMs.
Description
Keywords
Auditoria ISA 701 Key Audit Matters Relatório de auditoria Audit Audit report