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Abstract(s)
A auditoria financeira, consistindo num exame independente, objetivo e sistemático,
realizado pelo auditor às Demonstrações Financeiras, contribui para o aumento do grau
de confiança dos destinatários da informação quanto ao que lhes é apresentado.
O trabalho de auditoria, para que seja bem-sucedido, tem de atravessar três fases:
Planeamento, Execução e Elaboração do Relatório, tendo todas elas subjacentes um
conjunto de etapas.
Neste âmbito, o presente estudo foca-se na relexão sobre a importância da fase do
Planeamento da Auditoria Financeira na condução do trabalho do Auditor.
Para o efeito, na Revisão da Literatura, após uma abordagem ao conceito de Auditoria
Financeira e centrando-se na condução de um trabalho do Auditor, nomeadamente na fase
do Planeamento, são identificadas as etapas implícitas nesta fase, incluindo os
procedimentos subjacentes a desenvolver em cada fase e, por fim, os softwares de
Auditoria que facilitam as ações a implementar no decurso do trabalho.
Com o objetivo de avaliar a importância desta fase do Planeamento foi desenvolvido um
questionário direcionado a Auditores e Revisores Oficiais de Contas e enviado para uma
seleção, como meio de se obter os resultados para dar resposta às hipóteses formuladas
no estudo empírico.
As conclusões deste estudo, após uma análise dos dados, indicaram que a elaboração de
um Planeamento adequado ajuda a assegurar que o trabalho de auditoria venha a ser
realizado de forma eficaz e eficiente.
A financial audit, consisting of an independent, objective and systematic review of the financial statements by the auditor, contributes to increasing the confidence level of the stakeholders of the information with regards to what is presented therein. For an audit work to be successful three stages have to be followed through: Planning, Implementation and the Elaboration of the Report, all of which imply a number of subjacent steps. In this context, the present study focuses on the importance of the Planning stage of the Financial Audit in the conduction of the Auditor’s work. For the purpose of this study, in the literature review, having approached the concept of a Financial Audit and focusing on the conduction of the Auditor’s work, namely in the Planning stage, the steps implicit in this stage are identified, including the underlying procedures to be developed in each stage and finally, the Audit software that facilitate the actions to be implemented in the course of the work. With the objective of evaluating the importance of the Planning stage, a questionnaire directed at Auditors and Certified Public Accountants was developed and sent to a sample number as means of obtaining results in order to answer the hypotheses formulated in the empirical study. Having analysed the data, the conclusions of the study indicate that elaborating an adequate Planning will help guarantee that the audit work will be carried out in an efficient and effective manner.
A financial audit, consisting of an independent, objective and systematic review of the financial statements by the auditor, contributes to increasing the confidence level of the stakeholders of the information with regards to what is presented therein. For an audit work to be successful three stages have to be followed through: Planning, Implementation and the Elaboration of the Report, all of which imply a number of subjacent steps. In this context, the present study focuses on the importance of the Planning stage of the Financial Audit in the conduction of the Auditor’s work. For the purpose of this study, in the literature review, having approached the concept of a Financial Audit and focusing on the conduction of the Auditor’s work, namely in the Planning stage, the steps implicit in this stage are identified, including the underlying procedures to be developed in each stage and finally, the Audit software that facilitate the actions to be implemented in the course of the work. With the objective of evaluating the importance of the Planning stage, a questionnaire directed at Auditors and Certified Public Accountants was developed and sent to a sample number as means of obtaining results in order to answer the hypotheses formulated in the empirical study. Having analysed the data, the conclusions of the study indicate that elaborating an adequate Planning will help guarantee that the audit work will be carried out in an efficient and effective manner.
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Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Auditoria financeira Planeamento Eficácia e eficiência Software de auditoria Financial audit Efficacy and efficiency Planning Audit software