O impacto da pandemia no processo de auditoria – análise a nível tecnológico

• Autor(a) principal: Gonçalves, Cláudia Sofia Soares
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/19164
• topic: Auditoria; Pandemia; Obstáculos; Regulamentação; Audit; Pandemic; Obstacles; Regulation; Auditoria

The main objective of this work is to identify how audit professionals are able to act in the face of the obstacles imposed on them, especially in the face of the pandemic situation we are going through. In a scenario marked by the instability and unpredictability of tomorrow and the continuation of many companies, it is extremely important to carry out careful audit work and thought in detail for the phase in which we live. One of the principles for auditing entities is continuity, which tells us that entities will continue to work for a period of at least 12 months, which now is very difficult to predict. It is therefore necessary to take much greater care in the preparation of account reports. However, audit work must not pose an increased risk to entities' workers and auditors, so it needs to be carried out by understanding the insignificant care that is needed. In addition to these issues, we have the fact that the existing rules for the profession were not prepared for such an atypical situation and could be considered an obstacle to an appropriate exercise in the current situation. Thus, we intend, with the realization of this dissertation to show how professionals react to a completely unpredictable and conditioning situation, exemplifying the main obstacles, which solutions are used and possible to be used in the future. We can already say that the auditors have found themselves in the face of increased obstacles in relation to the field work that needs to be done within the entities' facilities, such as testing controls, but also with regard to communication with the client and the formation of new resources. However, they have found viable solutions to face these obstacles, do not question their work or the rigor with which it is performed. Although we are in a pandemic situation, the auditors are prepared to carry out their activity and the existing regulations and information systems are sufficient and appropriate.