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Os acontecimentos subsequentes são um tema fulcral nos trabalhos normais de auditoria efetuados pelos auditores financeiros, regulado pela ISA 560. A pandemia Covid-19 revelou-se um evento prolongado no tempo de extrema importância e, considerado um acontecimento subsequente, ao abrigo da ISA 560 – Acontecimentos subsequentes e NCRF 24 – Acontecimentos após data de balanço, nos exercícios contabilísticos de 2019 e 2020. Com este estudo, pretende-se analisar o impacto da pandemia Covid-19 no âmbito de atuação do auditor financeiro na sua análise de acontecimentos subsequentes nas empresas cotadas no PSI20, primeiro mercado da Bolsa de Valores de Lisboa - Euronext Lisbon, em especial como a pandemia Covid-19 foi tratada a nível dos Relatórios de Auditoria e Demonstrações Financeiras das empresas supracitadas.
Subsequent events are a central theme in the normal audit work carried out by financial auditors, regulated by ISA 560. The Covid-19 pandemic proved to be a prolonged event in time of extreme importance, and considered a subsequent event under ISA 560 - Subsequent events and NCRF 24 - Events after the balance sheet date, in the accounting years 2019 and 2020. With this study, we intend to analyze the impact of the Covid-19 pandemic in the scope of the financial auditor's performance in his analysis of subsequent events in companies listed on PSI20, the first market on the Lisbon Stock Exchange - Euronext Lisbon, especially as the Covid-19 pandemic was dealt with in the Audit and Financial Statements reports of the aforementioned companies.
Subsequent events are a central theme in the normal audit work carried out by financial auditors, regulated by ISA 560. The Covid-19 pandemic proved to be a prolonged event in time of extreme importance, and considered a subsequent event under ISA 560 - Subsequent events and NCRF 24 - Events after the balance sheet date, in the accounting years 2019 and 2020. With this study, we intend to analyze the impact of the Covid-19 pandemic in the scope of the financial auditor's performance in his analysis of subsequent events in companies listed on PSI20, the first market on the Lisbon Stock Exchange - Euronext Lisbon, especially as the Covid-19 pandemic was dealt with in the Audit and Financial Statements reports of the aforementioned companies.
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Auditoria Acontecimentos subsequentes ISA-560 Matérias relevantes de auditoria Covid-19 Audit Subsequent events ISA-560 Key audit matters