| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.57 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente relatório de estágio descreve as atividades desenvolvidas pela formanda ao longo do estágio, integrado na fase final do mestrado em Auditoria lecionado pelo Instituto Superior de Contabilidade e Administração de Lisboa, bem como a caraterização da entidade Isabel Paiva, Miguel Galvão & Associados, SROC, Lda. onde o mesmo foi realizado. A entidade de acolhimento, enquanto sociedade de revisores oficiais de contas, atua, fundamentalmente, na prestação de serviços inerentes à atividade de auditoria, que inclui a revisão legal das contas, a revisão voluntária das contas e os serviços relacionados embora e no exercício de outras funções em que a lei exige a intervenção de revisores oficiais de contas. O estágio perfez um total de 900 horas, ao longo de seis meses, e teve por objetivo integrar a mestranda num ambiente real de trabalho de forma a que fosse possível relacionar e aplicar os conhecimentos teóricos apreendidos durante o mestrado em Auditoria. Neste contexto, a mestranda esteve envolvida em trabalhos de auditoria a entidades de diferente dimensão e pertencentes aos mais diversos setores de atividade, permitindo-lhe uma vivência e um conhecimento muito interessante acerca dos procedimentos existentes nas entidades auditadas e das metodologias e técnicas de auditoria. Sendo a auditoria um exercício de obtenção de prova que permita a fundamentação de conclusões, com vista à formação de uma opinião sobre as demonstrações financeiras, o tema da prova foi especialmente focado e aprofundado no âmbito do relatório de estágio visto ser uma temática relacionada com os procedimentos realizados ao longo do mesmo.
This report describes the activities carried out at the curricular internship, integrated in the Audit Master Degree, as well as the characterization of the company where it was executed, Isabel Paiva, Miguel Galvão & Associados, SROC, Lda. Isabel Paiva, Miguel Galvão & Associados, SROC, Lda., while audit firm provide audit services, as well as other outsourcing services. The internship lasted for 900 hours, distributed during a period of six months, in working days weeks, within working office daily hours, which had as a principal objective to place the trainee in a real work environment where theoretical knowledge could be applied. Another objective of this report was to describe the execution of the principles of financial audit, focused at Audit Evidence. In this context, the trainee of the Audit’s master degree was involved in auditing the entities of different sizes and dimensions that belonged to the most diverse sectors of activity, allowing therefore the above nominated person to have a very interesting experience and knowledge about procedures in the audited entities and of the methodologies and techniques applied in the auditing activity. The audit was performed as an exercise which had the objective to obtain evidence that allows the formulation of proofs and grounds to enable the generation of conclusions, with a view to construct an opinion and correct interpretation of the respective financial statements. The theme of the test was especially focused as well as the scope of the internship report because it is a topic related to the procedures carried out throughout it.
This report describes the activities carried out at the curricular internship, integrated in the Audit Master Degree, as well as the characterization of the company where it was executed, Isabel Paiva, Miguel Galvão & Associados, SROC, Lda. Isabel Paiva, Miguel Galvão & Associados, SROC, Lda., while audit firm provide audit services, as well as other outsourcing services. The internship lasted for 900 hours, distributed during a period of six months, in working days weeks, within working office daily hours, which had as a principal objective to place the trainee in a real work environment where theoretical knowledge could be applied. Another objective of this report was to describe the execution of the principles of financial audit, focused at Audit Evidence. In this context, the trainee of the Audit’s master degree was involved in auditing the entities of different sizes and dimensions that belonged to the most diverse sectors of activity, allowing therefore the above nominated person to have a very interesting experience and knowledge about procedures in the audited entities and of the methodologies and techniques applied in the auditing activity. The audit was performed as an exercise which had the objective to obtain evidence that allows the formulation of proofs and grounds to enable the generation of conclusions, with a view to construct an opinion and correct interpretation of the respective financial statements. The theme of the test was especially focused as well as the scope of the internship report because it is a topic related to the procedures carried out throughout it.
Description
Mestrado em Auditoria
Keywords
Auditoria financeira Independência do auditor Prova de auditoria Procedimentos de auditoria. Financial audit Independence requirements Audit evidence Audit procedures