Responsabilidades do auditor nos eventos subsequentes
Autor(a) principal: | |
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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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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 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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http://hdl.handle.net/10400.22/19667 TID:202897621 |
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http://hdl.handle.net/10400.22/19667 |
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TID:202897621 |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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