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Abstract(s)
O conceito de auditoria tem se alterado ao longo do tempo, com uma evolução mais acelerada nas últimas décadas, dada a constante mudança no paradigma da economia mundial.
A auditoria financeira, também denominada de auditoria externa, consiste em examinar as demonstrações financeiras de uma entidade e emitir uma opinião sobre as mesmas. Este parecer, emitido sob a forma de Certificação Legal de Contas pelo Revisor Oficial de Contas, irá posteriormente influenciar a tomada de decisão dos diversos utilizadores da informação financeira.
O trabalho de auditoria está intimamente relacionado com o conceito de gestão de uma empresa. Assim, as empresas de auditoria devem começar a pensar todos os dias de forma a entregar mais valor às empresas que estão a auditar. Inicialmente, obter as principais informações sobre o cliente, de forma a tornar o planeamento eficaz e eficiente, para então seguidamente identificar potenciais riscos e discutir com o cliente a melhor forma de os minimizar.
Nesse contexto, o presente estudo foca-se na relação entre a gestão e a auditoria e tem como objetivo dissecar as diversas variantes que possam influnciar estes conceitos.
Para o efeito, na Revisão da Literatura, após uma abordagem ao conceito de Auditoria Financeira e centrando-se na condução do trabalho do Auditor, nas diversas fases, são identificadas também as limitações presentes num trabalho de auditoria, isto tudo, em paralelo com o conceito de gestão.
Com o objetivo de avaliar a importância da auditoria na gestão foi desenvolvido um questionário direcionado a empresas que tenham as suas contas auditadas e enviado para uma seleção, como meio de se obter os resultados para dar resposta às hipóteses formuladas no estudo empírico.
As conclusões deste estudo, após uma análise dos dados, indicaram que um trabalho de auditoria adequado ajuda a assegurar toda a gestão no processo de gerir uma empresa.
The concept of auditing has changed over time, with a more accelerated evolution in recent decades, given the constant change in the world economy. Financial auditing, also called external auditing, consists of examining an entity's financial statements and expressing an opinion on them. This opinion, issued in the form of Legal Certification of Accounts by the Statutory Auditor, which will influence the decision making of the diverse financial information users. The audit work is closed linked with the management of a company. So, the auditing companies should start to think everyday in a way to deliver more value to the companies that they are auditing. Initially, obtain the main information about the client, helping to make the planning effective and efficient, and then identify potential risks and discuss with the client the best way to minimize them. In this context, the present study focuses on the relationship between management and auditing and aims to the various variants that may influence these concepts. For this purpose, in the Literature Review, after an approach to the concept of Financial Auditing and focusing on the conduct of the Auditor's work, in the different stages, the limitations present in an audit work are also identified, all this, in parallel with the management concept. In order to assess the importance of auditing in management, a questionnaire was developed aimed at companies that have their accounts audited and sent to a selection, as a means of obtaining the results to respond to the hypotheses formulated in the empirical study. The conclusions of this study, after an analysis of the data, indicated that an adequate audit work helps to ensure all the management in the process of running a company.
The concept of auditing has changed over time, with a more accelerated evolution in recent decades, given the constant change in the world economy. Financial auditing, also called external auditing, consists of examining an entity's financial statements and expressing an opinion on them. This opinion, issued in the form of Legal Certification of Accounts by the Statutory Auditor, which will influence the decision making of the diverse financial information users. The audit work is closed linked with the management of a company. So, the auditing companies should start to think everyday in a way to deliver more value to the companies that they are auditing. Initially, obtain the main information about the client, helping to make the planning effective and efficient, and then identify potential risks and discuss with the client the best way to minimize them. In this context, the present study focuses on the relationship between management and auditing and aims to the various variants that may influence these concepts. For this purpose, in the Literature Review, after an approach to the concept of Financial Auditing and focusing on the conduct of the Auditor's work, in the different stages, the limitations present in an audit work are also identified, all this, in parallel with the management concept. In order to assess the importance of auditing in management, a questionnaire was developed aimed at companies that have their accounts audited and sent to a selection, as a means of obtaining the results to respond to the hypotheses formulated in the empirical study. The conclusions of this study, after an analysis of the data, indicated that an adequate audit work helps to ensure all the management in the process of running a company.
Description
Keywords
Auditoria Gestão Liderança Demonstrações financeiras Audit Management Leadership Financial statements