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Abstract(s)
A materialidade não é um conceito exato nem decorre de fórmula de aplicação comum a todas as entidades. É, antes, uma questão de julgamento profissional. Recentemente, o International Accounting Standards Board (IASB) emitiu o Practical Statement (PS) 2, Making Materiality Judgements, definindo como seu objetivo o fornecimento de orientações não obrigatórias para auxiliar os órgãos de gestão na aplicação do conceito de materialidade às demonstrações financeiras de propósito geral preparadas de acordo com as IAS/IFRS. Com o objetivo de entender a opinião dos participantes nas respostas sobre os novos desenvolvimentos do IASB foram analisadas as comment letters do IASB no âmbito do PS 2, num total de 95 respostas.
Relativamente à obrigatoriedade em termos de divulgação das políticas contabilísticas principalmente na sua sujeição a julgamentos de materialidade as comment letters mostram que a maioria concorda com a ausência de obrigatoriedade a este nível. No que respeita à compreensibilidade e clareza da divulgação acerca do conceito de materialidade, este estudo conclui que estes são aspetos importantes e que devem sempre integrar os diferentes elementos de divulgação. Nas diferentes questões analisadas não existem diferenças entre os grupos tidos em conta (académicos, consultores, preparadores e auditores; associações e organismos reguladores; e normalizadores), sendo exceção a questão da utilidade da informação para os preparadores das demonstrações financeiras. Em termos de fatores que influenciam a questão da materialidade, a pressão dos prazos influencia os juízos dos auditores, dado que os auditores avaliam os erros como menos materiais quando estão sob pressão. A experiência nas auditorias desempenha um papel
importante no julgamento dos auditores, dado que os mais experientes são mais propensos a corrigir totalmente as declarações incorretas quando não há pressão do cliente, mas também são mais propensos a renunciarem às declarações incorretas quando confrontados com a pressão do cliente.
Materiality is not an exact concept, that is, it is not possible to reach a fixed value of common materiality for all entities, and therefore it is always subject to professional judgment. The IASB recently issued the PS 2, Making Materiality Judgements, defining as its objective the provision of non-mandatory guidelines to support administration in relating the concept of materiality to general purpose financial statements prepared in accordance with IAS / IFRS. In order to understand the opinion of the participants in the responses to the new developments of the IASB, the comment letters of the IASB were analyzed within the scope of PS 2. Regarding the mandatory terms in terms of disclosure of accounting policies, mainly in their submission to materiality judgments, the comment letters show that the majority agrees with the absence of mandatory standards at this level. With regard to the comprehensibility and clarity of the disclosure about the concept of materiality, this study concludes that these are important aspects and that they must always integrate the different elements of disclosure. In the different issues analyzed, there are no differences between the groups taken into account (academics, consultants, preparers and auditors; associations and regulatory bodies; and standardizers), with the exception of the question of the usefulness of the information for the preparers of the financial statements. In terms of factors that influence the issue of materiality, the pressure of deadlines influences the auditors' judgments, given that auditors evaluate errors as less material when they are under pressure. Audit experience plays an important role in the judgment of auditors, as the most experienced are more likely to fully correct incorrect statements when there is no pressure from the customer, but they are also more likely to renounce incorrect statements when faced with pressure from the client.
Materiality is not an exact concept, that is, it is not possible to reach a fixed value of common materiality for all entities, and therefore it is always subject to professional judgment. The IASB recently issued the PS 2, Making Materiality Judgements, defining as its objective the provision of non-mandatory guidelines to support administration in relating the concept of materiality to general purpose financial statements prepared in accordance with IAS / IFRS. In order to understand the opinion of the participants in the responses to the new developments of the IASB, the comment letters of the IASB were analyzed within the scope of PS 2. Regarding the mandatory terms in terms of disclosure of accounting policies, mainly in their submission to materiality judgments, the comment letters show that the majority agrees with the absence of mandatory standards at this level. With regard to the comprehensibility and clarity of the disclosure about the concept of materiality, this study concludes that these are important aspects and that they must always integrate the different elements of disclosure. In the different issues analyzed, there are no differences between the groups taken into account (academics, consultants, preparers and auditors; associations and regulatory bodies; and standardizers), with the exception of the question of the usefulness of the information for the preparers of the financial statements. In terms of factors that influence the issue of materiality, the pressure of deadlines influences the auditors' judgments, given that auditors evaluate errors as less material when they are under pressure. Audit experience plays an important role in the judgment of auditors, as the most experienced are more likely to fully correct incorrect statements when there is no pressure from the customer, but they are also more likely to renounce incorrect statements when faced with pressure from the client.
Description
Mestrado em Auditoria
Keywords
Materialidade Julgamento profissional Normas internacionais Informação financeira Materiality Professional judgment International standards Financial information
Citation
Brito, A. F. P. (2022) O conceito de materialidade em torno do julgamento profissional. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15308