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Abstract(s)
Vários escândalos financeiros comprometeram a qualidade da auditoria e a credibilidade da informação financeira, levando à criação da ISA 701, que exige a divulgação de matérias relevantes de auditoria para aumentar a transparência da informação e restaurar a confiança dos utilizadores. Esta tese investiga os determinantes do número de matérias relevantes de auditoria, com particular foco na complexidade das empresas, medida com base em quatro variáveis: número de segmentos operacionais, ativos fixos tangíveis, ativos intangíveis e volume de negócios. O objetivo é fornecer informações aos auditores que permitam ajustar as suas metodologias, aumentando a transparência dos relatórios de auditoria, além de auxiliar os reguladores na criação de normas que promovam um trabalho de auditoria mais rigoroso. O estudo baseou-se num modelo de regressão linear, em que a variável explicada é o número de matérias relevantes de auditoria, e as variáveis explicativas abrangem características dos auditores e das empresas auditadas, incluindo as métricas de complexidade definidas. A amostra incide sobre as empresas que compõe o Portuguese Stock Index Geral, em cada data de reporte, no período de 2018 a 2022. Os resultados indicam que não existe relação estatisticamente significativa entre o número de matérias relevantes de auditoria e os segmentos operacionais, ativos fixos tangíveis e volume de negócios. Por outro lado, os ativos intangíveis apresentam relevância estatística na análise do número de matérias relevantes de auditoria. Assim, o auditor deve adaptar os procedimentos de auditoria, de forma a focar-se na avaliação e mitigação do risco dos ativos intangíveis.
Several financial scandals have compromised audit quality and the credibility of financial information, leading to the creation of ISA 701, which requires the disclosure of key audit matters to increase the transparency of information and restore user confidence. This thesis investigates the determinants of the number of key audit matters, with a particular focus on the complexity of companies, measured based on four variables: number of operating segments, tangible fixed assets, intangible assets and turnover. The aim is to provide auditors with information that will allow them to adjust their methodologies, increasing the transparency of audit reports, as well as helping regulators to create standards that promote more rigorous audit work. The study was based on a linear regression model, in which the explained variable is the number of key audit matters, and the explanatory variables cover characteristics of the auditors and the companies audited, including the complexity metrics defined. The sample consists of the companies from Portuguese General Stock Index, on each reporting date, from 2018 to 2022. The results indicate that there is no statistically significant relationship between the number of key audit matters and the operating segments, tangible fixed assets and turnover. On the other hand, intangible assets are statistically significant when analyzing the number of key audit matters. Therefore, the auditor should adapt the audit procedures to focus on assessing and mitigating the risk of intangible assets.
Several financial scandals have compromised audit quality and the credibility of financial information, leading to the creation of ISA 701, which requires the disclosure of key audit matters to increase the transparency of information and restore user confidence. This thesis investigates the determinants of the number of key audit matters, with a particular focus on the complexity of companies, measured based on four variables: number of operating segments, tangible fixed assets, intangible assets and turnover. The aim is to provide auditors with information that will allow them to adjust their methodologies, increasing the transparency of audit reports, as well as helping regulators to create standards that promote more rigorous audit work. The study was based on a linear regression model, in which the explained variable is the number of key audit matters, and the explanatory variables cover characteristics of the auditors and the companies audited, including the complexity metrics defined. The sample consists of the companies from Portuguese General Stock Index, on each reporting date, from 2018 to 2022. The results indicate that there is no statistically significant relationship between the number of key audit matters and the operating segments, tangible fixed assets and turnover. On the other hand, intangible assets are statistically significant when analyzing the number of key audit matters. Therefore, the auditor should adapt the audit procedures to focus on assessing and mitigating the risk of intangible assets.
Description
Keywords
Matérias relevantes de auditoria ISA 701 Complexidade Transparência Relatório de auditor Key audit matters Complexity Transparency Audit report