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Abstract(s)
A presente dissertação tem como objetivo abordar o impacto da pandemia COVID-19 na determinação da materialidade, conceito fundamental em auditoria das demonstrações financeiras. A informação é material se a sua omissão ou distorção influenciar as decisões dos utentes das demonstrações financeiras. Este conceito é uma matéria de julgamento profissional e determinada através de fatores quantitativos e qualitativos. Na determinação da materialidade, a pandemia provocada pela COVID-19 acarretou uma maior necessidade de julgamento profissional por parte do auditor. Contudo, não houve mudanças significativas no que respeita à escolha dos fatores quantitativos – escolha do indicador de referência e respetiva percentagem – surgindo apenas alterações pontuais. Quanto aos fatores qualitativos, denotou-se um aumento do peso de características da empresa auditada, nomeadamente, do tipo de setor e da situação financeira da empresa auditada.
This dissertation aims to address the impact of the COVID-19 pandemic on the determination of materiality, a fundamental concept in financial statement auditing. Information is material if its omission or misstatement influences the decisions of financial statement users. This concept is a matter of professional judgment and determined using both quantitative and qualitative factors. In determining materiality, the pandemic caused by COVID-19 caused a greater need for professional judgment on the part of the auditor. However, there were no significant changes regarding the choice of quantitative factors - choice of benchmark and its percentage - with only occasional changes appearing. As for the qualitative factors, there was an increase in the weight of the characteristics of the audited company, namely, the type of sector and the financial situation of the audited company.
This dissertation aims to address the impact of the COVID-19 pandemic on the determination of materiality, a fundamental concept in financial statement auditing. Information is material if its omission or misstatement influences the decisions of financial statement users. This concept is a matter of professional judgment and determined using both quantitative and qualitative factors. In determining materiality, the pandemic caused by COVID-19 caused a greater need for professional judgment on the part of the auditor. However, there were no significant changes regarding the choice of quantitative factors - choice of benchmark and its percentage - with only occasional changes appearing. As for the qualitative factors, there was an increase in the weight of the characteristics of the audited company, namely, the type of sector and the financial situation of the audited company.
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Keywords
Auditoria COVID-19 Materialidade Fatores qualitativos Fatores quantitativos Auditing Materiality Quantitative factors Qualitative factors