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Abstract(s)
O presente trabalho final de mestrado pretende dar resposta à questão colocada pela entidade X: “Quais os efeitos na opinião dos auditores da não resposta a confirmações externas na empresa X?”. Este trabalho foi desenvolvido no âmbito de um estágio realizado na sociedade de auditoria X, a qual desafiou o estudante a dar resposta a esta questão, dada a sua oportunidade no âmbito da aplicação das normas internacionais de auditoria e à reformulação do sistema de supervisão de auditoria com implicações diretas no controlo de qualidade dos trabalhos dos revisores oficiais de contas.
O método utilizado foi a realização de questionários de resposta fechada aos três revisores oficiais de contas da entidade X, análise de investigações anteriores relacionadas com o tema das confirmações externa e, análise de algumas certificações legais de contas de entidades nacionais emitidas recentemente nas quais o auditor refere limitações relacionadas com as confirmações externas.
Após todo o trabalho desenvolvido conclui-se que, os efeitos da não resposta a confirmações externas na opinião dos auditores, na empresa X são de três tipos, sendo um deles nulo, a emissão de uma opinião modificada – reserva por limitação de âmbito ou, em casos menos comuns, escusa de opinião.
The present master's thesis aims to answer the question posed by entity X: "What are the effects on the opinion of the auditors of the non-response to external confirmations in company X?". This work was carried out as part of an internship in auditing company X, which challenged the student to respond to this issue, given its opportunity in the application of international auditing standards and the reformulation of the audit supervision system with direct implications for the quality control of the work of statutory auditors. The method used was to carry out closed-ended questionnaires to the three statutory auditors of entity X, analysis of previous investigations related to the subject of external confirmations, and investigation of some legal certifications of accounts of recently issued national entities in which the auditor limitations related to external confirmations. After all the work developed it is concluded that the effects of non-response to external confirmations in the opinion of the auditors in company X are of three types, one of them being null and void, the issuance of a modified opinion - reservation by limitation of scope or, in less common cases, lack of opinion.
The present master's thesis aims to answer the question posed by entity X: "What are the effects on the opinion of the auditors of the non-response to external confirmations in company X?". This work was carried out as part of an internship in auditing company X, which challenged the student to respond to this issue, given its opportunity in the application of international auditing standards and the reformulation of the audit supervision system with direct implications for the quality control of the work of statutory auditors. The method used was to carry out closed-ended questionnaires to the three statutory auditors of entity X, analysis of previous investigations related to the subject of external confirmations, and investigation of some legal certifications of accounts of recently issued national entities in which the auditor limitations related to external confirmations. After all the work developed it is concluded that the effects of non-response to external confirmations in the opinion of the auditors in company X are of three types, one of them being null and void, the issuance of a modified opinion - reservation by limitation of scope or, in less common cases, lack of opinion.
Description
Keywords
Auditoria Confirmações externas Evidência de auditoria Terceiro Audit External confirmations Audit evidence Third part