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Matérias relevantes de auditoria e características das empresas
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| 8.79 MB | Adobe PDF |
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Abstract(s)
O crescente escrutínio sobre o trabalho do auditor e a pressão da sociedade para que haja maior transparência sobre o processo de auditoria conduziram à alteração da regulamentação da auditoria. Neste contexto foi criada a International Standard on Auditing (ISA) 701 – “Comunicar matérias relevantes de auditoria no relatório do auditor independente”. Esta norma, que vigora desde 2016, criou uma secção específica dentro da Certificação Legal de Contas onde os auditores devem expor os assuntos mais sensíveis de auditoria, bem como a forma como foram tratados. A medida tem como objetivo aumentar a transparência na relação empresa-auditor-utentes e, simultaneamente, a quantidade de informação disponível sobre a empresa. A presente dissertação tem como objetivo estudar a implementação desta norma e compreender qual é o papel da divulgação de MRA na perceção quer dos stakeholders quer dos shareholders. Neste âmbito, realizou-se uma revisão sistemática de literatura que consistiu na recolha, seleção, avaliação e síntese de estudos previamente publicados entre 2011 e 2024 sobre a introdução e divulgação de MRA e a sua influência na reação dos utentes da informação financeira. As conclusões da revisão sistemática de literatura evidenciam que a resposta à questão em estudo não é unânime. A literatura revela que, apesar das MRA terem o potencial de enriquecer a qualidade da informação auditada, a sua valorização pelos utentes da informação financeira é influenciada pelas características da auditoria, pela natureza dos próprios utentes, dos seus interesses e funções que desempenham. Para maximizar o impacto das MRA, é essencial considerar não só a clareza, especificidade das MRA, mas também as expectativas e conhecimentos prévios que os utentes possam ter.
The increasing of scrutinity of the auditors work and the pressure of society for greater transparency in the audit process have led to change the audit regulations. In this context, the International Standard on Auditing (ISA) 701 – “Communicating Key Audit Matters in the Independent Auditor’s Report” was introduced. This standard, which has been in force since 2016, created a specific section within the auditors report where auditors must disclose the most sensitive audit matters and how they were addressed. The aim is to enhance transparency in the relationship between companies, auditors and users, while also increasing the amount of information available about the company. This dissertation aims to study the implementation of this standard and understand how the disclosure of Key Audit Matters (KAM) impacts the perception of both stakeholders and shareholders. To this end, a systematic literature review was conducted, consisting of the collection, selection, evaluation and synthesis of studies previously published between 2011 and 2024 on the introduction and disclosure of KAM and its influence on the reactions of users of financial information. The findings of the systematic literature review show that the answer to this question is not unanimous. The literature indicates that, although KAM have the potential to enhance the quality of audited information, their value to financial information users is influenced by the characteristics of the audit, users, theirs interests and the roles they play. To maximize the impact of KAM, it’s crucial to consider the clarity and specificity of the KAM as well as the expectations and prior knowledge that users may have.
The increasing of scrutinity of the auditors work and the pressure of society for greater transparency in the audit process have led to change the audit regulations. In this context, the International Standard on Auditing (ISA) 701 – “Communicating Key Audit Matters in the Independent Auditor’s Report” was introduced. This standard, which has been in force since 2016, created a specific section within the auditors report where auditors must disclose the most sensitive audit matters and how they were addressed. The aim is to enhance transparency in the relationship between companies, auditors and users, while also increasing the amount of information available about the company. This dissertation aims to study the implementation of this standard and understand how the disclosure of Key Audit Matters (KAM) impacts the perception of both stakeholders and shareholders. To this end, a systematic literature review was conducted, consisting of the collection, selection, evaluation and synthesis of studies previously published between 2011 and 2024 on the introduction and disclosure of KAM and its influence on the reactions of users of financial information. The findings of the systematic literature review show that the answer to this question is not unanimous. The literature indicates that, although KAM have the potential to enhance the quality of audited information, their value to financial information users is influenced by the characteristics of the audit, users, theirs interests and the roles they play. To maximize the impact of KAM, it’s crucial to consider the clarity and specificity of the KAM as well as the expectations and prior knowledge that users may have.
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Matérias relevantes de auditoria ISA 701 Investidores Partes interessadas Key audit matters Shareholders Stakeholders
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Without CC licence