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Nesta dissertação, propõe-se analisar o impacto da pandemia COVID-19 na determinação da materialidade das demonstrações financeiras, um conceito fundamental no âmbito da auditoria. A materialidade é um elemento essencial na realização de uma auditoria, pois ajuda o auditor a identificar as distorções que podem influenciar as decisões económicas dos utilizadores da informação, assim, o auditor é capaz de orientar os procedimentos de auditoria de forma mais eficaz e objetiva. Para perceber o impacto da pandemia de COVID-19 na determinação da materialidade das demonstrações financeiras recorreu-se à literatura já existente para enquadrar e tema e prever os resultados que se iriam obter. Analisou-se os valores de materialidade divulgados nos relatórios anuais das empresas que pertenceram ao FTSE 100 durante os anos de 2017 e 2022. Com base nestas informações foram desenhados dois modelos de regressão linear que incluíram variáveis independentes relacionadas com a complexidade e o risco de auditoria que caracteriza as empresas analisadas, o setor industrial, o desempenho no mercado, o tipo de governação e ainda variáveis relacionadas com o processo de auditoria. Os resultados apurados mostram que, apesar de não existir uma ligação direta entre os anos pandémicos e uma diminuição dos valores da materialidade presentes nos relatórios anuais, alguns setores de atividade foram mais impactados pelas consequências da pandemia como é o caso do setor farmacêutico, das matérias-primas, tecnológico, industrial e dos serviços.
This dissertation aims to analyze the impact of the COVID-19 pandemic on the determination of materiality in financial statements, a fundamental concept in auditing. Materiality is a critical element in auditing as it helps the auditor identify distortions that may influence the economic decisions of information users, thereby enabling the auditor to guide audit procedures more effectively and objectively. To understand the impact of the COVID-19 pandemic on materiality determination in financial statements, existing literature was reviewed to frame the topic and predict the expected outcomes. Materiality values disclosed in the annual reports of companies within the FTSE 100 for the years 2017 and 2022 were analyzed. Based on this information, two linear regression models were developed, incorporating independent variables related to the complexity and audit risk profiles of the analyzed companies, industry sector, market performance, governance type, and other audit-related variables. The findings indicate that while there is no direct link between pandemic years and a decrease in materiality values presented in the annual reports, certain sectors were more affected by the consequences of the pandemic, including the pharmaceutical, basic materials, technology, industrial, and consumer services.
This dissertation aims to analyze the impact of the COVID-19 pandemic on the determination of materiality in financial statements, a fundamental concept in auditing. Materiality is a critical element in auditing as it helps the auditor identify distortions that may influence the economic decisions of information users, thereby enabling the auditor to guide audit procedures more effectively and objectively. To understand the impact of the COVID-19 pandemic on materiality determination in financial statements, existing literature was reviewed to frame the topic and predict the expected outcomes. Materiality values disclosed in the annual reports of companies within the FTSE 100 for the years 2017 and 2022 were analyzed. Based on this information, two linear regression models were developed, incorporating independent variables related to the complexity and audit risk profiles of the analyzed companies, industry sector, market performance, governance type, and other audit-related variables. The findings indicate that while there is no direct link between pandemic years and a decrease in materiality values presented in the annual reports, certain sectors were more affected by the consequences of the pandemic, including the pharmaceutical, basic materials, technology, industrial, and consumer services.
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Keywords
Auditoria Pandemia covid-19 Materialidade Julgamento profissional Setor de atividade Auditing Covid-19 pandemic Materiality Professional judgment Industry sector