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Abstract(s)
A contabilidade tem como função classificar e registar as transações económicas e financeiras das entidades de modo a poder elaborar as demonstrações financeiras. Por sua vez, a auditoria financeira consiste no trabalho de verificação e apreciação da credibilidade e exatidão dos dados contabilísticos, para que os diversos utentes da informação financeira possam tomar as suas decisões com confiança. Assim sendo, com esta dissertação pretende-se perceber se a auditoria financeira contribui para a credibilidade da contabilidade e até que medida a contabilidade auxilia a auditoria financeira no desenvolvimento do seu trabalho. Neste contexto a presente investigação tem três objetivos definidos:
1. Perceber se a opinião do auditor influencia a credibilidade e a fiabilidade da informação financeira;
2. Verificar se a independência do auditor tem impacto na confiança dos stakeholders;
3. Averiguar se a aplicação de boas práticas contabilísticas afeta a eficiência e eficácia da auditoria.
Quanto à metodologia, foi feita uma análise qualitativa através da elaboração de um questionário, sendo o método de investigação o estudo de caso. Assim, a população alvo de estudo foi um grupo empresarial, cuja principal atividade é o setor automóvel. A amostra consistiu em 199 colaboradores de 10 empresas do grupo selecionadas aleatoriamente.
Com este estudo concluímos que, a contabilidade é influenciada pela atividade de auditoria, no que respeita a possíveis correções às demonstrações financeiras, e a qualidade do seu trabalho é um fator facilitador do trabalho desenvolvido pelos auditores.
The purpose of accounting is to classify and record the economic and financial transactions of the entities in order to be able to prepare the financial statements. In turn, the financial audit consists of the work of verifying and assessing the credibility and accuracy of accounting data, so that the various users of financial information can make their decisions with confidence. Thus, this dissertation intends to understand if the financial audit contributes to the credibility of accounting and to what extent accounting helps the financial audit in the development of its work. In this context the present investigation has three defined objectives: 1. Understand whether the auditor's opinion influences the credibility and reliability of the financial information; 2. Ensure that auditor independence has an impact on stakeholder trust; 3. Determine whether the application of good accounting practices affects the efficiency and effectiveness of the audit. As for the methodology, a qualitative analysis was made through the elaboration of an inquiry, the research method being the case study. Thus, the target population of study was a business group, whose main activity is the automotive sector. The sample consisted of 199 employees from 10 randomly selected companies of the group. With this study we conclude that, accounting is influenced by the audit activity, regarding possible corrections to the financial statements, and the quality of its work is a facilitating factor of the work developed by the auditors.
The purpose of accounting is to classify and record the economic and financial transactions of the entities in order to be able to prepare the financial statements. In turn, the financial audit consists of the work of verifying and assessing the credibility and accuracy of accounting data, so that the various users of financial information can make their decisions with confidence. Thus, this dissertation intends to understand if the financial audit contributes to the credibility of accounting and to what extent accounting helps the financial audit in the development of its work. In this context the present investigation has three defined objectives: 1. Understand whether the auditor's opinion influences the credibility and reliability of the financial information; 2. Ensure that auditor independence has an impact on stakeholder trust; 3. Determine whether the application of good accounting practices affects the efficiency and effectiveness of the audit. As for the methodology, a qualitative analysis was made through the elaboration of an inquiry, the research method being the case study. Thus, the target population of study was a business group, whose main activity is the automotive sector. The sample consisted of 199 employees from 10 randomly selected companies of the group. With this study we conclude that, accounting is influenced by the audit activity, regarding possible corrections to the financial statements, and the quality of its work is a facilitating factor of the work developed by the auditors.
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Keywords
Contabilidade Informação financeira Auditoria financeira Accounting Financial information Financial audit