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| 3.48 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O relatório apresentado tem como objetivo a análise dos temas mais relevantes de uma
auditoria financeira de modo a construir uma análise sólida e de fácil compreensão dos temas
cruciais ao entendimento do trabalho executado numa auditoria financeira.
A primeira secção do relatório irá apresentar uma breve análise histórica da necessidade da
existência de auditoria, assim como os vários eventos históricos que tiveram peso no
aumento da importância da auditoria financeira. A revisão da literatura incide também em
vários autores que se têm vindo a debruçar sobre o tema abordando conceitos como
materialidade, risco, asserções, procedimentos, emissões de relatório de auditoria, entre
outros. Um dos grandes pilares da auditoria financeira é também a existência do regulamento
aplicável denominado como International Standards of Audit. O relatório apresenta também
o objetivo de criar um fio condutor dos temas mais relevantes e sua interligação com estes
mesmos Standards.
Na segunda secção do relatório apresenta-se uma abordagem prática que o autor efetuou na
PKF & Associados, Lda. Será através desta vertente prática que o relatório irá cruzar os
aspetos teóricos com os aspetos práticos de uma auditoria financeira.
The following report has the objective of analyzing the most relevant topics of a financial audit in a way that creates an easy and solid approach to a better understanding of the work that is done in a financial audit. The first section of the report is a brief introduction to the history of audit. This introduction is conducted through the analysis of the most relevant events throughout history that shaped the financial audits as they are today. The state of the art presents the authors that have been studying the topics throughout the years, which will include concepts like materiality, risk, assertions, audit procedures, emission of audit opinion, among others. One of the big pillars in financial auditing is the existence of a standard applied to all the auditing work. These standards are called International Standards of Audit. It is an objective to create a solid structure connecting these standards to the beforementioned topics. The second section of the report will be a reflection of the work that the author had the pleasure to do in PKF & Associados Lda. It is through this work that the report will interconnect the theory and practical aspects of the financial audit.
The following report has the objective of analyzing the most relevant topics of a financial audit in a way that creates an easy and solid approach to a better understanding of the work that is done in a financial audit. The first section of the report is a brief introduction to the history of audit. This introduction is conducted through the analysis of the most relevant events throughout history that shaped the financial audits as they are today. The state of the art presents the authors that have been studying the topics throughout the years, which will include concepts like materiality, risk, assertions, audit procedures, emission of audit opinion, among others. One of the big pillars in financial auditing is the existence of a standard applied to all the auditing work. These standards are called International Standards of Audit. It is an objective to create a solid structure connecting these standards to the beforementioned topics. The second section of the report will be a reflection of the work that the author had the pleasure to do in PKF & Associados Lda. It is through this work that the report will interconnect the theory and practical aspects of the financial audit.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
ISA Demonstrações financeiras Prova de auditoria Testes substantivos Financial statements Audit evidence Substantive testing