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Abstract(s)
Num cenário marcado pela instabilidade e globalização da economia, as entidades encontram-se, cada vez mais, expostas a uma grande diversidade de riscos que colocam em causa os objetivos pré-estabelecidos, existindo por isso uma grande variedade de interessados na produção e no uso de Demonstrações Financeiras auditadas.
Neste contexto e atual paradigma, o revisor oficial de contas na sua função de utilidade pública, assume papel de destaque. Dotados de informação priveligiada pelo conhecimento das entidades e dos mercados que operam, os revisores oficiais de contas revestem a informação finaceira com uma credibilidade acrescida, o que pode também sujeitar a sua atividade a diversos riscos.
O presente relatório tem por base um estágio curricular no âmbito do Mestrado em Auditoria, lecionado no Instituto Superior de Contabilidade e Administração do Porto, tendo como principal objetivo descrever os objetivos e procedimentos exigidos na concretização da atividade de auditoria financeira, no âmbito do esclarecimento e abordagem de todos os aspetos essenciais para o desenvolvimento do trabalho de um auditor externo.
Encontra-se dividido em quatro partes. Iniciando-se com um enquadramento teórico do processo de auditoria financeira, passando pelo seu planeamento, materialidade, risco de auditoria, e a sua finalidade, a emissão da Certificação Legal de Contas.
Posteriormente procurou-se demonstrar a importância e impacto do controlo de qualidade, terminando com uma apresentação da Empresa acolhedora e todas as atividade desempenhadas ao longo do estágio. A última parte do presente relatório é referente às conclusões obtidas.
In a overview marked by the instability and globalization of the economy, entities are increasingly exposed to a great diversity of risks that jeopardize the pre-established objectives, therefore there is a wide variety of stakeholders in the production and use Audited Financial Statements. In this context and current paradigm, the statutory auditor in his public utility role, assumes a prominent role. Endowed with privileged information due to the knowledge of the entities and the markets they operate, statutory auditors provide financial information with added credibility, which can also subject their activity to various risks. This report is based on a curricular internship in the scope of the Master in Auditing, taught at the Higher Institute of Accounting and Administration of Porto, having as main objective to describe the objectives and procedures required in the accomplishment of the financial audit activity, in the scope of clarification and approach. all aspects essential to the work of an external auditor. It is divided into four parts. Starting with a theoretical framework of the financial audit process, going through its planning, materiality, audit risk, and its purpose, the issuance of the Legal Certification of Accounts. Subsequently, an attempt was made to demonstrate the importance and impact of quality control, ending with a presentation by the welcoming Company and all the activities performed during the internship. The last part of this report refers to the conclusions reached.
In a overview marked by the instability and globalization of the economy, entities are increasingly exposed to a great diversity of risks that jeopardize the pre-established objectives, therefore there is a wide variety of stakeholders in the production and use Audited Financial Statements. In this context and current paradigm, the statutory auditor in his public utility role, assumes a prominent role. Endowed with privileged information due to the knowledge of the entities and the markets they operate, statutory auditors provide financial information with added credibility, which can also subject their activity to various risks. This report is based on a curricular internship in the scope of the Master in Auditing, taught at the Higher Institute of Accounting and Administration of Porto, having as main objective to describe the objectives and procedures required in the accomplishment of the financial audit activity, in the scope of clarification and approach. all aspects essential to the work of an external auditor. It is divided into four parts. Starting with a theoretical framework of the financial audit process, going through its planning, materiality, audit risk, and its purpose, the issuance of the Legal Certification of Accounts. Subsequently, an attempt was made to demonstrate the importance and impact of quality control, ending with a presentation by the welcoming Company and all the activities performed during the internship. The last part of this report refers to the conclusions reached.
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Keywords
Planeamento Materialidade Auditoria financeira e risco Planning Materiality Financial audit and risk