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Abstract(s)
O Goodwill continua, no decorrer dos anos, a ser um tema controverso para a
auditoria, nomeadamente na dificuldade que existe nos auditores em procederem aos
testes e análises às rubricas das demonstrações financeiras. Mesmo para as entidades
auditadas é sempre um desafio justificar que o Goodwill não perde valor desde a sua
constituição, sendo este um ativo intangível/imaterial/não palpável. Assim, o desafio no
decorrer deste trabalho é a abordagem ao Goodwill e perceber melhor o processo
realizado aquando de uma auditoria financeira a este ativo na ótica da empresa auditada,
nomeadamente entender o grau de subjetividade deste e os problemas inerentes à sua
mensuração subsequente e também ao teste de imparidade realizado ao Goodwill.
Para isso, irá ser analisado no caso prático específico que registava nas suas
demonstrações financieras, valores associados ao Goodwill em aquisições de outras
entidades e também em participações financeiras.
Através da Certificação Legal de Contas desta entidade, abordada no estudo de
caso, entender os pontos críticos de auditoria neste estudo de caso.
Para além disso, foram realizadas duas entrevistas, uma ao Diretor da
Contabilidade da empresa e outra ao Chief Financial Officer (CFO) da empresa em
análise. Isto com o objetivo de entender qual o processo de auditoria à rubrica do
Goodwill e respetivo teste de imparidade realizado pela entidade estudada.
Por fim podemos chegar às conclusões do estudo em causa, através das respostas
às questões de investigação.
Goodwill continues to be a controversial topic for auditing over the years, particularly in terms of the difficulty auditors have in testing and analysing the items in the financial statements. Even for audited organisations, it is always a challenge to justify that goodwill has not lost value since it was created, as it is an intangible/immaterial/nontangible asset. Thus, the challenge throughout this work is to approach Goodwill and better understand the process carried out during a financial audit of this asset, namely understanding the degree of subjectivity and the problems inherent in its subsequent measurement and also in the impairment test carried out on Goodwill. In order to do this, a specific case will be analysed in practice, which recorded in its financial statements amounts associated with goodwill on acquisitions of other entities and also on financial holdings. Through the Legal Certification of Accounts of this organisation, discussed in the case study, we can see that it is complicated and difficult for auditors to proceed and justify a different perspective from that of the organisation. In addition, two interviews were conducted, one with the company's Accounting Director and the other with the company's Chief Financial Officer (CFO). The objetive was to understand the auditing process for the Goodwill rubric and the respective impairment test carried out. Finally, we can reach the conclusions of the study in question, through the answers to the research questions.
Goodwill continues to be a controversial topic for auditing over the years, particularly in terms of the difficulty auditors have in testing and analysing the items in the financial statements. Even for audited organisations, it is always a challenge to justify that goodwill has not lost value since it was created, as it is an intangible/immaterial/nontangible asset. Thus, the challenge throughout this work is to approach Goodwill and better understand the process carried out during a financial audit of this asset, namely understanding the degree of subjectivity and the problems inherent in its subsequent measurement and also in the impairment test carried out on Goodwill. In order to do this, a specific case will be analysed in practice, which recorded in its financial statements amounts associated with goodwill on acquisitions of other entities and also on financial holdings. Through the Legal Certification of Accounts of this organisation, discussed in the case study, we can see that it is complicated and difficult for auditors to proceed and justify a different perspective from that of the organisation. In addition, two interviews were conducted, one with the company's Accounting Director and the other with the company's Chief Financial Officer (CFO). The objetive was to understand the auditing process for the Goodwill rubric and the respective impairment test carried out. Finally, we can reach the conclusions of the study in question, through the answers to the research questions.
Description
Keywords
Auditoria externa Goodwill Teste de imparidade Ceticismo profissional Imparidade Mensuração subsequente External audit Impairment test Professional skepticism Impairment Subsequent measurement