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Abstract(s)
Este relatório integra a fase final do Mestrado em Auditoria no Instituto Superior de Contabilidade e Administração do Porto. Procura-se apresentar a realização de um estágio curricular como assistente de auditoria, na RSM Portugal, no escritório do Porto, pelo período de nove meses.
O relatório divide-se em duas partes. Na primeira, a revisão de auditoria, apresenta-se conteúdo histórico da auditoria, alguns conceitos importantes e o processo de auditoria. Já na segunda parte explica-se a metodologia adotada com o objetivo de validar as asserções propostas. Esta metodologia adota um modelo misto onde se procura validar as asserções definidas. Tanto através da descrição das atividades realizadas durante o estágio, como através de entrevistas realizadas a vários auditores, obtendo-se, com base nas respostas obtidas, uma confirmação do modelo de análise.
This report is part of the final phase of the master’s degree in financial Audit at the Instituto Superior de Contabilidade e Administração do Porto. The aim is to present the realization of a curricular internship as an audit assistant, at RSM Portugal, in the Porto office, for a period of nine months. The report is divided into two parts. The first part, the audit review, which presents the historical content of the audit, some important concepts and the audit process. The second part explains the methodology adopted in order to validate the proposed assertions. This methodology adopts a mixed model where it seeks to validate the defined assertions. Both through the description of the activities carried out during the internship, as well as through interviews carried out with several auditors, obtaining, based on the answers obtained, a confirmation of the analysis model.
This report is part of the final phase of the master’s degree in financial Audit at the Instituto Superior de Contabilidade e Administração do Porto. The aim is to present the realization of a curricular internship as an audit assistant, at RSM Portugal, in the Porto office, for a period of nine months. The report is divided into two parts. The first part, the audit review, which presents the historical content of the audit, some important concepts and the audit process. The second part explains the methodology adopted in order to validate the proposed assertions. This methodology adopts a mixed model where it seeks to validate the defined assertions. Both through the description of the activities carried out during the internship, as well as through interviews carried out with several auditors, obtaining, based on the answers obtained, a confirmation of the analysis model.
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Keywords
Auditoria Risco Método Normas Audit Risk Method Norm