| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.06 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Um dos mais recentes e mais gravosos acontecimentos experienciados nas últimas décadas foi a eclosão da doença da COVID-19, no início de 2020. Esta pandemia revolucionou o modo como cada cidadão vive, cada empresa opera, cada governo dirige. Os impactos socioeconómicos sentidos foram transversais a todos os continentes e instalou-se uma crise financeira sem precedentes. Deste modo, o principal objetivo deste trabalho consiste na identificação dos impactos da pandemia da COVID-19 nas empresas do Portuguese Stock Index (PSI) à luz da ISA 701 – Comunicar Matérias Relevantes de Auditoria no Relatório do Auditor Independente. O estudo teve como base o quadro relativo às Key Audit Matters presente nas Certificações Legais das Contas (CLCs) divulgadas nos Relatórios e Contas de 2018 a 2021 das empresas que constituíram o PSI durante esse mesmo período. Em termos de resultados, conclui-se que a COVID-19 influenciou não só a performance do trabalho de auditoria, mas também a abordagem do auditor às Key Audit Matters das empresas do PSI. Algumas das alterações foram a preferência por abordagens mais analíticas em prol de outras mais substantivas bem como maior ceticismo profissional aquando da análise de modelos e de pressupostos subjetivos com grau de incerteza elevado adotados pelo órgão de gestão. No entanto, considerando as KAMs divulgadas no relatório do auditor entre 2018 e 2021, não se verificam alterações significativas.
One of the most recent and troubling events experienced in recent decades was COVID-19, at the beginning of 2020. The pandemic has revolutionized the way every citizen lives, every company operates, every government runs. The socio-economic impacts were felt across all continents and an unprecedented financial crisis was ensued. Thus, the main objective of this work is to identify the impacts of the COVID 19 pandemic on Portuguese Stock Index (PSI) companies considering ISA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report. The study was based on the table related to Key Audit Matters present in the Independent Auditor’s Report disclosed in the Reports and Accounts from 2018 to 2021 of the companies that constituted the PSI during that same period. In terms of results, this study concludes that COVID-19 influenced not only the performance of the audit work, but also the auditor's approach to the Key Audit Matters of the PSI companies. Some of the changes were the preference for more analytical procedures in favor of more substantive ones, as well as greater professional skepticism when analyzing models and subjective assumptions with a high degree of uncertainty adopted by management. However, considering the KAMs disclosed in the auditor's report between 2018 and 2021, there are no significant changes.
One of the most recent and troubling events experienced in recent decades was COVID-19, at the beginning of 2020. The pandemic has revolutionized the way every citizen lives, every company operates, every government runs. The socio-economic impacts were felt across all continents and an unprecedented financial crisis was ensued. Thus, the main objective of this work is to identify the impacts of the COVID 19 pandemic on Portuguese Stock Index (PSI) companies considering ISA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report. The study was based on the table related to Key Audit Matters present in the Independent Auditor’s Report disclosed in the Reports and Accounts from 2018 to 2021 of the companies that constituted the PSI during that same period. In terms of results, this study concludes that COVID-19 influenced not only the performance of the audit work, but also the auditor's approach to the Key Audit Matters of the PSI companies. Some of the changes were the preference for more analytical procedures in favor of more substantive ones, as well as greater professional skepticism when analyzing models and subjective assumptions with a high degree of uncertainty adopted by management. However, considering the KAMs disclosed in the auditor's report between 2018 and 2021, there are no significant changes.
Description
Keywords
Covid-19 PSI Matérias relevantes de auditoria ISA 701 Key audit matters