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Abstract(s)
O presente trabalho de projeto documenta o estudo desenvolvido ao longo do último ano,
cujo objetivo é aprimorar a dinâmica e o rigor da auditoria financeira dos benefícios fiscais
usufruídos pelos clientes da Sociedade de Revisores Oficiais de Contas. Além de servir como
um procedimento para reduzir o Risco de Auditoria, este estudo revela-se particularmente
relevante no contexto atual, dado o crescente interesse das empresas em benefícios fiscais
como resposta à pressão fiscal.
Para atingir o proposito do estudo, foram abordados os conceitos fundamentais de auditoria
e detalhadas as diversas fases do processo de auditoria. Foi também analisada a legislação
vigente que regula a aplicação do Regime Fiscal de Apoio ao Investimento e do Incentivo à
Ccapitalização das Empresas, proporcionando ao leitor um enquadramento das
especificidades de cada benefício fiscal em análise. Em seguida, foram explorados os
conceitos metodológicos, detalhando a metodologia utilizada, o objetivo central do trabalho
e as questões de investigação.
Após o enquadramento teórico, foi apresentada a proposta idealizada, que consiste na criação
de uma ferramenta de trabalho em Excel. Esta ferramenta destina-se a validar o RFAI e o
ICE, facilitando a verificação do cumprimento das condições de acesso, bem como auxiliar
o apuramento do montante dos benefícios fiscais.
Com a conclusão da apresentação dos papéis de trabalho, foi possível apresentar os
resultados obtidos, respondendo adequadamente às questões de investigação levantadas. Por
fim, são apresentadas as conclusões do trabalho, destacando a importância da ferramenta
desenvolvida na validação dos benefícios fiscais e na mitigação do Risco de Auditoria.
The present project documents the study carried out over the last year, the objective of which is to improve the dynamics and rigour of the audit of the tax benefits benefiting the SROC's clients. Besides serving as a procedure to reduce Audit Risk this study is particularly relevant in the current context given companies growing interest in tax benefits as a response to fiscal pressure. In order to achieve the purpose of the study the fundamental concepts of auditing were approached and the various phases of the auditing process were described in detail. The current legislation which regulates the application of the RFAI and the ICE was also analysed providing the reader with a framework of the specificities of each tax benefit analysed. Methodological concepts were then explored, detailing the methodology used, the central objective of the work and the research questions. After the theoretical framework, the idealised proposal was presented, consisting in the creation of a work tool in Excel. This tool is intended to validate the RFAI and the ICE, making it easier to check that the conditions for access have been fulfilled, as well as helping to calculate the amount of tax benefits. With the presentation of the working papers completed, it was possible to present the results obtained, answering the research questions raised adequately. Finally, the conclusions of the work are presented, highlighting the importance of the tool developed in validating tax benefits and mitigating Audit Risk.
The present project documents the study carried out over the last year, the objective of which is to improve the dynamics and rigour of the audit of the tax benefits benefiting the SROC's clients. Besides serving as a procedure to reduce Audit Risk this study is particularly relevant in the current context given companies growing interest in tax benefits as a response to fiscal pressure. In order to achieve the purpose of the study the fundamental concepts of auditing were approached and the various phases of the auditing process were described in detail. The current legislation which regulates the application of the RFAI and the ICE was also analysed providing the reader with a framework of the specificities of each tax benefit analysed. Methodological concepts were then explored, detailing the methodology used, the central objective of the work and the research questions. After the theoretical framework, the idealised proposal was presented, consisting in the creation of a work tool in Excel. This tool is intended to validate the RFAI and the ICE, making it easier to check that the conditions for access have been fulfilled, as well as helping to calculate the amount of tax benefits. With the presentation of the working papers completed, it was possible to present the results obtained, answering the research questions raised adequately. Finally, the conclusions of the work are presented, highlighting the importance of the tool developed in validating tax benefits and mitigating Audit Risk.
Description
Keywords
Auditoria financeira Benefícios fiscais RFAI ICE Financial audit Tax benefits