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O presente relatório de estágio foi elaborado no seguimento da realização de um
estágio curricular, de três meses (520 Horas), na empresa Telma Carreira Curado &
Associados SROC, Lda., doravante designada por TCC&A, que significa o término do
Mestrado em Auditoria lecionado pelo Instituto Superior de Contabilidade e Administração
do Porto.
Este relatório consistiu na verificação da relevância, aplicabilidade e desempenho da
auditoria financeira. A revisão da literatura, presente no mesmo, foi efetuada,
essencialmente, no âmbito da auditoria financeira, onde conceitos e normas estão
diretamente relacionados com as tarefas do auditor.
Adicionalmente, foi realizado trabalho de campo relativamente à auditoria financeira,
sendo que este apenas foi possível devido ao estágio escolar a que me propus para término
do mestrado.
Em suma, no decurso do estágio curricular, consegui perceber que os trabalhos de
auditoria realizados seguem os conceitos e as normas estabelecidas pelos organismos
reguladores. No entanto, apesar da regulamentação da atividade de auditoria, diversas
decisões são influenciadas pelo julgamento do próprio auditor.
This internship report was developed after a 3-month internship at the company TCC&A – Telma Carreira Curado & Associados SROC, Lda.. This internship is part of the final journey of the master's degree in auditing, taught by Instituto Superior de Contabilidade e Administração do Porto. This report consisted of verifying the relevance, applicability and performance of the financial auditing in a professional context. The literature review, in this report, was carried out mainly in the context of the financial auditing, where concepts and standards are directly related to the auditor’s tasks. Additionally, fieldwork in financial auditing was carried out, through the school internship that I set out to complete the master's degree. Therefore, I was able to realize that the audit work, during the internship, follows the concepts and rules established by the regulatory agencies. However, despite the regulation of the audit activity, several decisions are influenced by the own auditor's judgment.
This internship report was developed after a 3-month internship at the company TCC&A – Telma Carreira Curado & Associados SROC, Lda.. This internship is part of the final journey of the master's degree in auditing, taught by Instituto Superior de Contabilidade e Administração do Porto. This report consisted of verifying the relevance, applicability and performance of the financial auditing in a professional context. The literature review, in this report, was carried out mainly in the context of the financial auditing, where concepts and standards are directly related to the auditor’s tasks. Additionally, fieldwork in financial auditing was carried out, through the school internship that I set out to complete the master's degree. Therefore, I was able to realize that the audit work, during the internship, follows the concepts and rules established by the regulatory agencies. However, despite the regulation of the audit activity, several decisions are influenced by the own auditor's judgment.
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Auditoria financeira Procedimentos de auditoria Desempenho Entidades Demonstrações financeiras e utilizadores das Demonstrações financeiras Financial audit Performance Auditing procedures Entities Financial statements and users of financial statements