The application of analytical procedures to auditing: case study
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i14.4690 |
Resumo: | This study, developed in real context at the company Jorge Silva, Neto, Ribeiro & Pinho, SROC, Lda., has as target to analyze the practical application of the analytical procedures at its client ABD, SA, given the relative efficiency and effectiveness of the procedures applied and the scarcity of resources that the auditor is faced many times, in order to identify the benefits/limitations arising from its application or of his abandonment, respectively.It was possible to respond through a qualitative methodology to a number of research questions that allowed us to know, understand and interpret the application of these audit procedures.It was concluded that the application of analytical procedures in ABD, SA didn't add any speed in error and fraud detection, or contributed to time improvement in the development of the audit's work, for having been privileged a substantive approach for throughout the work. |
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The application of analytical procedures to auditing: case studyA utilização dos procedimentos analíticos de auditoria: estudo de casoThis study, developed in real context at the company Jorge Silva, Neto, Ribeiro & Pinho, SROC, Lda., has as target to analyze the practical application of the analytical procedures at its client ABD, SA, given the relative efficiency and effectiveness of the procedures applied and the scarcity of resources that the auditor is faced many times, in order to identify the benefits/limitations arising from its application or of his abandonment, respectively.It was possible to respond through a qualitative methodology to a number of research questions that allowed us to know, understand and interpret the application of these audit procedures.It was concluded that the application of analytical procedures in ABD, SA didn't add any speed in error and fraud detection, or contributed to time improvement in the development of the audit's work, for having been privileged a substantive approach for throughout the work.Este estudo, desenvolvido em contexto real na empresa Jorge Silva, Neto, Ribeiro & Pinho, Sociedade de Revisores Oficiais de Contas, Lda., tem como objetivo analisar a aplicação prática dos procedimentos analíticos na empresa ABD, Sociedade Anónima (SA), sua cliente, perante a relação de eficiência e eficácia dos procedimentos aplicados e a escassez de recursos com que o auditor se depara enumeras vezes, a fim de identificar os benefícios/limitações decorrentes da sua aplicabilidade ou do seu abandono, respetivamente.Através de uma metodologia de natureza qualitativa foi possível responder a uma série de questões de investigação que permitiram conhecer, compreender e interpretar a aplicação destes procedimentos de auditoria.Foi possível concluir que a aplicação dos procedimentos analíticos na empresa ABD, SA não acrescentou rapidez na deteção de erros e fraudes nem contribui para a melhoria do tempo no desenvolvimento dos trabalhos de auditoria, por ter sido privilegiada uma abordagem substantiva ao longo de todo o trabalho.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2019-09-01T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i14.4690oai:proa.ua.pt:article/4690Estudos do ISCA; No 14 (2016)Estudos do ISCA; n.º 14 (2016)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/4690https://doi.org/10.34624/ei.v0i14.4690https://proa.ua.pt/index.php/estudosdoisca/article/view/4690/3512https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessAlmeida, Maria ArleteGraça, FernandoAzevedo, Graça2022-09-22T16:24:11Zoai:proa.ua.pt:article/4690Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:24.511994Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The application of analytical procedures to auditing: case study A utilização dos procedimentos analíticos de auditoria: estudo de caso |
title |
The application of analytical procedures to auditing: case study |
spellingShingle |
The application of analytical procedures to auditing: case study Almeida, Maria Arlete |
title_short |
The application of analytical procedures to auditing: case study |
title_full |
The application of analytical procedures to auditing: case study |
title_fullStr |
The application of analytical procedures to auditing: case study |
title_full_unstemmed |
The application of analytical procedures to auditing: case study |
title_sort |
The application of analytical procedures to auditing: case study |
author |
Almeida, Maria Arlete |
author_facet |
Almeida, Maria Arlete Graça, Fernando Azevedo, Graça |
author_role |
author |
author2 |
Graça, Fernando Azevedo, Graça |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Almeida, Maria Arlete Graça, Fernando Azevedo, Graça |
description |
This study, developed in real context at the company Jorge Silva, Neto, Ribeiro & Pinho, SROC, Lda., has as target to analyze the practical application of the analytical procedures at its client ABD, SA, given the relative efficiency and effectiveness of the procedures applied and the scarcity of resources that the auditor is faced many times, in order to identify the benefits/limitations arising from its application or of his abandonment, respectively.It was possible to respond through a qualitative methodology to a number of research questions that allowed us to know, understand and interpret the application of these audit procedures.It was concluded that the application of analytical procedures in ABD, SA didn't add any speed in error and fraud detection, or contributed to time improvement in the development of the audit's work, for having been privileged a substantive approach for throughout the work. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-09-01T00:00:00Z |
dc.type.driver.fl_str_mv |
journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i14.4690 oai:proa.ua.pt:article/4690 |
url |
https://doi.org/10.34624/ei.v0i14.4690 |
identifier_str_mv |
oai:proa.ua.pt:article/4690 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/4690 https://doi.org/10.34624/ei.v0i14.4690 https://proa.ua.pt/index.php/estudosdoisca/article/view/4690/3512 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 14 (2016) Estudos do ISCA; n.º 14 (2016) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799130461132292096 |