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Authors
Abstract(s)
Este projeto, no âmbito do mestrado de auditoria no Instituto Superior de Contabilidade e Administração do Porto, aborda a implementação de um software de auditoria nos trabalhos da Sociedade de Revisão de Contas, Armando Magalhães & Carlos Silva, Sroc, Lda.
Para a implementação do software de auditoria ser abordada, teve de ser explicado todo o processo de auditoria efetuado pelos profissionais, desde a aceitação do cliente até à certificação legal das contas.
Neste relatório existem duas fases crucias, a explicação teórica e a explicação prática de todas as etapas que precisam de ser abordadas, para que o processo de auditoria fique completo. A explicação teórica aborda todos os conceitos necessários, de modo a ser feito um enquadramento teórico para leitor. Já a explicação prática é elaborada com recurso a uma auditoria financeira realizada, com a participação do autor do projeto.
This project, within the scope of the master's of audit in the Instituto Superior de Contabilidade e Administração do Porto, addresses the implementation of audit software in the works of the Company of Auditing, Armando Magalhães & Carlos Silva, Sroc, Lda. For the implementation of the audit software to be addressed, all the auditing process carried out by the professionals had to be explained, from the acceptance of the client to the opinion issued by the auditor. In this report there are two crucial phases, the theoretical explanation and the practical explanation, of all the steps that need to be addressed in order for the audit process to be complete. The theoretical explanation addresses all the necessary concepts, in order to make a theoretical framework for the reader. The practical explanation is elaborated using a financial audit carried out, with the participation of the author of the project.
This project, within the scope of the master's of audit in the Instituto Superior de Contabilidade e Administração do Porto, addresses the implementation of audit software in the works of the Company of Auditing, Armando Magalhães & Carlos Silva, Sroc, Lda. For the implementation of the audit software to be addressed, all the auditing process carried out by the professionals had to be explained, from the acceptance of the client to the opinion issued by the auditor. In this report there are two crucial phases, the theoretical explanation and the practical explanation, of all the steps that need to be addressed in order for the audit process to be complete. The theoretical explanation addresses all the necessary concepts, in order to make a theoretical framework for the reader. The practical explanation is elaborated using a financial audit carried out, with the participation of the author of the project.
Description
Keywords
Processo de auditoria SIPTA Controlo interno Materialidade CAATT Risco de auditoria Audit process Audit risk Internal control Materiality