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Resumo(s)
No atual ambiente internacional, onde as normas contabilísticas possibilitam a maior comparabilidade da informação financeira das empresas, os profissionais de auditoria devem testar o correto tratamento dos impostos sobre o rendimento que contemplem os efeitos fiscais das operações realizadas. Assim, das diferenças entre as normas contabilísticas e as normas fiscais, que conduzem a que na contabilidade os ativos e passivos estejam reconhecidos por um valor contabilístico diferente da sua base fiscal, surge a problemática dos impostos diferidos.
O principal objetivo da auditoria consiste em obter evidência suficiente e apropriada que forneça uma segurança elevada de que as demonstrações financeiras estão isentas de erros materiais. Nesse sentido, os profissionais de auditoria elaboram programas de trabalho que os auxiliam na obtenção da prova de auditoria da forma mais eficiente possível face à escassez de recursos. Deste modo, o presente projeto consiste na elaboração de um programa de trabalho para a área dos impostos diferidos.
A recolha de informação foi efetuada com recurso a bibliografia de auditoria e fiscalidade, assim como a normas nacionais e internacionais de contabilidade. Os dados financeiros das empresas em estudo foram disponibilizados pela empresa acolhedora do projeto, nomeadamente pela Grant Thornton & Associados, SROC, Lda..
Com base na aplicação prática do programa de trabalho, foi possível constatar que se obteve maior segurança de que todos os aspetos relevantes foram testados de forma a retirar conclusões idóneas.
In the current international environment, where accounting standards allow greater comparability of companies’ financial information, auditing professionals should test the correct treatment of income taxes which comprise the fiscal effects of the performed operations. Thereby, the problematic of the deferred taxes arises from the differences between accounting and fiscal standards, which lead assets and liabilities to be recognized, in accounting, by a different accounting value than their fiscal base. The main goal of auditing is to obtain appropriate and sufficient proof, providing a high level of assurance, as financial statements are free of clerical errors. In this sense, auditing professionals elaborate work programmes that aid them in obtaining auditing proof as efficient as possible, given the lack of resources. Therefore this project consists in the elaboration of a work programme in the field of deferred taxes. Information was collected using auditing and fiscality bibliography, as well as national and international accounting laws. Companies’ financial data were provided by Grant Thornton & Associados, SROC, Lda., the host company of this project. Based on the practical application of the work programme, it was possible to obtain greater assurance that all significant aspects were tested in order to draw safe conclusions.
In the current international environment, where accounting standards allow greater comparability of companies’ financial information, auditing professionals should test the correct treatment of income taxes which comprise the fiscal effects of the performed operations. Thereby, the problematic of the deferred taxes arises from the differences between accounting and fiscal standards, which lead assets and liabilities to be recognized, in accounting, by a different accounting value than their fiscal base. The main goal of auditing is to obtain appropriate and sufficient proof, providing a high level of assurance, as financial statements are free of clerical errors. In this sense, auditing professionals elaborate work programmes that aid them in obtaining auditing proof as efficient as possible, given the lack of resources. Therefore this project consists in the elaboration of a work programme in the field of deferred taxes. Information was collected using auditing and fiscality bibliography, as well as national and international accounting laws. Companies’ financial data were provided by Grant Thornton & Associados, SROC, Lda., the host company of this project. Based on the practical application of the work programme, it was possible to obtain greater assurance that all significant aspects were tested in order to draw safe conclusions.
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Palavras-chave
Impostos diferidos Auditoria Programa de trabalho Diferenças temporárias e fiscalidade Deferred taxes Audit Work programme Temporary differences and tax