Responsabilidades do auditor nos eventos subsequentes

Detalhes bibliográficos
Autor(a) principal: Silva, Vítor Daniel Mota da
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/10400.22/19667
Resumo: Identifying the nature of an event, the need to adjust it in the financial statements or its disclosure, is a function of the entity and auditors must give their opinion. In auditing, due to the consequences that an event can cause on the financial statements and on the issuance of the audit opinion, this issue must be carefully analyzed by the auditors, in order to demonstrate objective, reliable and clear information to the users of the financial statements. In this dissertation the main objective is to analyze and describe the audit of subsequent events. To achieve this, it will be performed a Literature Review, Legal Framework and approach the most important theoretical concepts in order to understand how such concepts apply in the auditing profession. In the empirical study a quantitative analysis will be carried out through the use of a survey, which was directed to Auditors, Chartered Accountants and Professors in order to obtain the results to give answers to the formulated hypotheses. Thus, through the empirical study, it was possible to conclude that the causes and consequences of subsequent events are relevant in issuing the audit opinion; the development of the audit work must include the analysis of subsequent events; and to understand the events it is essential to know the environment in which the entity's business is inserted.
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spelling Responsabilidades do auditor nos eventos subsequentesEventos subsequentesIFRSNCRFSNCSubsequent eventsAuditoriaIdentifying the nature of an event, the need to adjust it in the financial statements or its disclosure, is a function of the entity and auditors must give their opinion. In auditing, due to the consequences that an event can cause on the financial statements and on the issuance of the audit opinion, this issue must be carefully analyzed by the auditors, in order to demonstrate objective, reliable and clear information to the users of the financial statements. In this dissertation the main objective is to analyze and describe the audit of subsequent events. To achieve this, it will be performed a Literature Review, Legal Framework and approach the most important theoretical concepts in order to understand how such concepts apply in the auditing profession. In the empirical study a quantitative analysis will be carried out through the use of a survey, which was directed to Auditors, Chartered Accountants and Professors in order to obtain the results to give answers to the formulated hypotheses. Thus, through the empirical study, it was possible to conclude that the causes and consequences of subsequent events are relevant in issuing the audit opinion; the development of the audit work must include the analysis of subsequent events; and to understand the events it is essential to know the environment in which the entity's business is inserted.A identificação da natureza de um evento, da necessidade de o ajustar nas Demonstrações Financeiras ou da sua divulgação, é função da entidade pelo que os auditores devem opinar sobre os mesmos. Em auditoria, devido ao facto de um evento poder ter consequências nas Demonstrações Financeiras e na emissão do parecer de auditoria, este tema torna-se relevante para análise por parte dos auditores, a fim de demonstrar aos utilizadores das Demonstrações Financeiras informações objetivas, fiáveis e claras. Nesta dissertação o objetivo passa por analisar e descrever a auditoria de eventos subsequentes. Para atingir esse objetivo foi realizada uma Revisão da Literatura e um Enquadramento Legal, onde são abordados os conceitos teóricos mais importantes, de forma a entender como tal conceitos se aplicam na profissão de auditoria. No estudo empírico foi realizada uma análise quantitativa através da utilização de um inquérito, direcionado a Auditores, Revisores Oficiais de Contas e Professores de forma a obter os resultados para dar respostas às hipóteses formuladas. Assim, através do estudo empírico foi possível concluir que as causas e consequências dos eventos subsequentes são relevantes na emissão do parecer de auditoria; que o desenvolvimento do trabalho de auditoria deve compreender a análise de eventos subsequentes; e que, por fim, para entender os eventos subsequentes é fundamental conhecer o ambiente em que o negócio da entidade se insere.Dias, Alcina Augusta de Sena PortugalRepositório Científico do Instituto Politécnico do PortoSilva, Vítor Daniel Mota da2022-01-25T12:27:07Z2021-11-292021-11-29T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdftext/plain; charset=utf-8http://hdl.handle.net/10400.22/19667TID:202897621porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:14:22Zoai:recipp.ipp.pt:10400.22/19667Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:42.421496Repositório 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 Responsabilidades do auditor nos eventos subsequentes
title Responsabilidades do auditor nos eventos subsequentes
spellingShingle Responsabilidades do auditor nos eventos subsequentes
Silva, Vítor Daniel Mota da
Eventos subsequentes
IFRS
NCRF
SNC
Subsequent events
Auditoria
title_short Responsabilidades do auditor nos eventos subsequentes
title_full Responsabilidades do auditor nos eventos subsequentes
title_fullStr Responsabilidades do auditor nos eventos subsequentes
title_full_unstemmed Responsabilidades do auditor nos eventos subsequentes
title_sort Responsabilidades do auditor nos eventos subsequentes
author Silva, Vítor Daniel Mota da
author_facet Silva, Vítor Daniel Mota da
author_role author
dc.contributor.none.fl_str_mv Dias, Alcina Augusta de Sena Portugal
Repositório Científico do Instituto Politécnico do Porto
dc.contributor.author.fl_str_mv Silva, Vítor Daniel Mota da
dc.subject.por.fl_str_mv Eventos subsequentes
IFRS
NCRF
SNC
Subsequent events
Auditoria
topic Eventos subsequentes
IFRS
NCRF
SNC
Subsequent events
Auditoria
description Identifying the nature of an event, the need to adjust it in the financial statements or its disclosure, is a function of the entity and auditors must give their opinion. In auditing, due to the consequences that an event can cause on the financial statements and on the issuance of the audit opinion, this issue must be carefully analyzed by the auditors, in order to demonstrate objective, reliable and clear information to the users of the financial statements. In this dissertation the main objective is to analyze and describe the audit of subsequent events. To achieve this, it will be performed a Literature Review, Legal Framework and approach the most important theoretical concepts in order to understand how such concepts apply in the auditing profession. In the empirical study a quantitative analysis will be carried out through the use of a survey, which was directed to Auditors, Chartered Accountants and Professors in order to obtain the results to give answers to the formulated hypotheses. Thus, through the empirical study, it was possible to conclude that the causes and consequences of subsequent events are relevant in issuing the audit opinion; the development of the audit work must include the analysis of subsequent events; and to understand the events it is essential to know the environment in which the entity's business is inserted.
publishDate 2021
dc.date.none.fl_str_mv 2021-11-29
2021-11-29T00:00:00Z
2022-01-25T12:27:07Z
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