| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 488.6 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O propósito deste trabalho é descrever os objetivos e procedimentos exigidos para a realização do trabalho de auditoria financeira. Para tal, expõem-se a abordagem de todos os aspetos essenciais para o desenvolvimento do trabalho de um auditor externo.
Para um melhor entendimento, na primeira parte deste trabalho, será realizada uma contextualização dos aspetos principais como, o planeamento, materialidade, risco de auditoria, e a sua finalidade, a Certificação Legal de Contas. Enquadramento importante para o desenrolar das atividades desenvolvidas na auditoria financeira.
Procura-se descrever os serviços prestados na entidade acolhedora, a PALM – Pereira, Almeida, Linhares, Monteiro & Associados, SROC, mostrando os procedimentos existentes na confirmação de contas, mais concretamente, pretende-se identificar os vários procedimentos para validar todas as rúbricas das demonstrações financeiras. O trabalho é finalizado com as apreciações globais deste estágio e como este foi importante para o desenvolvimento pessoal e profissional.
The purpose of this dissertation is to describe the goals and procedures required to carry out a financial audit work. To this end, the approach of all the essential aspects for the development of the work of an external auditor is exposed. For a better understanding, in the first part of this dissertation, a contextualization of the main aspects will be carried out such as planning, materiality, audit risk, and its final purpose, the Legal Certification of Accounts. A fundamental framework for the development of activities developed in financial audit. We seek to describe the services provided in the involved entity, PALM – Pereira, Almeida, Linhares, Monteiro & Associados, SROC, showing the existing procedures in the accounts/balances confirmation, more specifically, it is intended to identify the various procedures to validate all items of the financial statements. The work terminates with the global assessment of the current internship and how it was important for a personal and professional development.
The purpose of this dissertation is to describe the goals and procedures required to carry out a financial audit work. To this end, the approach of all the essential aspects for the development of the work of an external auditor is exposed. For a better understanding, in the first part of this dissertation, a contextualization of the main aspects will be carried out such as planning, materiality, audit risk, and its final purpose, the Legal Certification of Accounts. A fundamental framework for the development of activities developed in financial audit. We seek to describe the services provided in the involved entity, PALM – Pereira, Almeida, Linhares, Monteiro & Associados, SROC, showing the existing procedures in the accounts/balances confirmation, more specifically, it is intended to identify the various procedures to validate all items of the financial statements. The work terminates with the global assessment of the current internship and how it was important for a personal and professional development.
Description
Keywords
Planeamento Materialidade Auditoria financeira Risco Planning Materiality Financial audit and risk