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A materialidade em auditoria é um conceito que depende do julgamento profissional de cada um, o que complexifica a sua aplicação prática. A determinação da mesma depende não só de fatores quantitativos associados às demonstrações financeiras, como de fatores externos, ao nível da empresa auditada, da empresa de auditoria e das características intrínsecas do próprio auditor. O objetivo desta dissertação passa por identificar os principais fatores quantitativos utilizados para a determinação do cálculo da materialidade, assim como compreender que outros determinantes influenciam o julgamento do auditor. Por outro lado, pretende clarificar a relação entre a determinação da materialidade e o risco de auditoria. Através da literatura, podemos concluir que a materialidade é um conceito essencial e que a definição da mesma pode influenciar o decurso da auditoria. Ao nível quantitativo, os auditores utilizam indicadores e aplicam uma percentagem. A aplicação desta e a escolha do indicador varia de acordo com diversos fatores, sendo um deles, o risco de ser emitida uma opinião incorreta relativamente às demonstrações financeiras (risco de auditoria). Ou seja, quanto mais elevado o risco de auditoria, mais baixa será a percentagem a aplicar, e vice versa, visto que quanto menor a materialidade mais procedimentos são efetuados e maior é a probabilidade de se identificarem distorções. Efetuamos um questionário a 202 Sociedades de Revisores Oficiais de Contas, em Portugal, do qual obtivemos 29 respostas. Através da análise das mesmas, verificamos que os principais indicadores quantitativos utilizados pelos auditores são o volume de negócios, o resultado antes de impostos e o total do ativo. Os indicadores qualitativos são de extrema relevância para os inquiridos, tendo influência na escolha dos fatores quantitativos a utilizar, assim como, na percentagem a aplicar. A amostra considera como principais fatores o setor do cliente, o sistema de controlo interno e as necessidades dos utilizadores das demonstrações financeiras. Podemos concluir que o julgamento profissional do auditor é influenciado pela experiência profissional e que todas as empresas de auditoria dos inquiridos apresentam normas internas que orientam o processo de determinação da materialidade, uniformizando o processo, pelo menos internamente.
Materiality in auditing is a concept that relies on each audit professional's judgement, thus making its practical application difficult. Its determination depends not only on the quantitative factors associated with the financial statements, but also on external factors, at the level of the audited company, the auditing company, and the intrinsic characteristics of the auditor himself. This dissertation aims to understand the main quantitative factors that determine the calculation of materiality, as well as understand what other determinants influence the auditor's judgment. On the other hand, it aims to clarify the relationship between the determination of materiality and audit risk. Through the literature, we can conclude that materiality is an essential concept, and its definition can influence the course of the audit. At a quantitative level, auditors use indicators and apply a percentage. The application of this This application and the choice of indicator varies according to various factors, one of them being the risk of an incorrect opinion being issued regarding the financial statements (audit risk). In other words, the higher the audit risk, the lower the percentage to apply, and vice-versa, since the lower the materiality, the more procedures are performed and there is a higher probability of identifying distortions. We conducted a questionnaire to 202 Official Audit Companies in Portugal, from which we obtained 29 responses. Through the analysis of these, we verified that the main quantitative indicators used by auditors are the turnover, the result before taxes, and the total assets. The qualitative indicators are of extreme relevance to the respondents, influencing the choice of quantitative factors to use, as well as the percentage to apply. The sample considers the client's sector, the internal control system, and the needs of the users of the financial statements as the main factors. We can conclude that the auditor's professional judgment is influenced by professional experience and that all of the auditing firms of those questioned present internal standards that guide the process of determining materiality, standardizing the process, at least internally.
Materiality in auditing is a concept that relies on each audit professional's judgement, thus making its practical application difficult. Its determination depends not only on the quantitative factors associated with the financial statements, but also on external factors, at the level of the audited company, the auditing company, and the intrinsic characteristics of the auditor himself. This dissertation aims to understand the main quantitative factors that determine the calculation of materiality, as well as understand what other determinants influence the auditor's judgment. On the other hand, it aims to clarify the relationship between the determination of materiality and audit risk. Through the literature, we can conclude that materiality is an essential concept, and its definition can influence the course of the audit. At a quantitative level, auditors use indicators and apply a percentage. The application of this This application and the choice of indicator varies according to various factors, one of them being the risk of an incorrect opinion being issued regarding the financial statements (audit risk). In other words, the higher the audit risk, the lower the percentage to apply, and vice-versa, since the lower the materiality, the more procedures are performed and there is a higher probability of identifying distortions. We conducted a questionnaire to 202 Official Audit Companies in Portugal, from which we obtained 29 responses. Through the analysis of these, we verified that the main quantitative indicators used by auditors are the turnover, the result before taxes, and the total assets. The qualitative indicators are of extreme relevance to the respondents, influencing the choice of quantitative factors to use, as well as the percentage to apply. The sample considers the client's sector, the internal control system, and the needs of the users of the financial statements as the main factors. We can conclude that the auditor's professional judgment is influenced by professional experience and that all of the auditing firms of those questioned present internal standards that guide the process of determining materiality, standardizing the process, at least internally.
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Keywords
Auditoria Materialidade Risco Julgamento profissional Demonstrações financeiras Fatores quantitativos Auditing Materiality Risk Professional judgment Financial statements Quantitative factors