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Abstract(s)
A valorização ao justo valor tem adquirido cada vez mais notoriedade e significância no relato financeiro e suscitado inúmeras discussões, nomeadamente quanto ao impacto que a sua adoção tem na qualidade da informação contabilística produzida, em particular no que respeita aos ativos biológicos.
Esta dissertação debaterá sobre esta problemática, nomeadamente sobre qual o método de valorização mais adequado, quais os métodos utilizados pelo auditor para se certificar que é esse o método mais adequado e qual o risco do auditor associado a essa adoção.
Com esta investigação provou-se que existe muita falta de regulamentação na mensuração de ativos biológicos ao justo valor, bem como aos procedimentos a seguir pelo auditor.
Procurou-se apresentar os normativos existentes, enumerando definições e normas relacionadas com a temática, tais como, justo valor, Ativo Biológico, procedimentos de auditoria e risco em Auditoria e revisar a discussão acerca da problemática que envolve o cálculo do justo valor nos ativos biológicos e produtos agrícolas, bem como as questões relacionadas com o risco de Auditoria associado.
Através de um estudo de caso de um grupo de empresas analisou-se o método de valorização utilizado, os procedimentos contabilísticos e de auditoria efetuados.
Nos dados analisados constatou-se que, devido à falta de regulamentação, existem várias formas de cálculo para a determinação do justo valor, ficando a incerteza de que o método utilizado é o mais justo e apropriado, pondo em dúvida a sua comparabilidade com outras empresas do setor.
Com esta investigação provou-se que a mensuração ao justo valor é passível de influenciar a opinião do auditor.
The fair value valuation has increasingly acquired notoriety and significance in financial reporting and has given rise to numerous discussions, notably on the impact that its adoption has on the quality of accounting information produced, particularly when it comes to biological assets. This dissertation will discuss this issue, namely which valuation method is most appropriate, which methods the auditor uses to make sure that this is the most appropriate method and what is the auditor's risk associated with such adoption. With this investigation it was proved that there is a lack of regulation in the measurement of biological assets at fair value, as well as the procedures to be followed by the auditor. We sought to present the existing standards, listing definitions and standards related to the theme, such as fair value, Biological Assets, audit procedures and risk in Auditing and review the discussion about the problem involving the calculation of fair value in biological assets and agricultural products, as well as issues related to the associated Audit risk. Through a case study of a group of companies it was analyzed the valuation method used, the accounting and auditing procedures performed.In the analyzed data it was found that, due to the lack of regulation, there are several calculation methods for the fair value’s determination, leaving the uncertainty that the method used is the most fair and appropriate, questioning its comparability with other sector’s companies. With this investigation it has been proved that the fair value's measurement is capable of influencing the auditor's opinion.
The fair value valuation has increasingly acquired notoriety and significance in financial reporting and has given rise to numerous discussions, notably on the impact that its adoption has on the quality of accounting information produced, particularly when it comes to biological assets. This dissertation will discuss this issue, namely which valuation method is most appropriate, which methods the auditor uses to make sure that this is the most appropriate method and what is the auditor's risk associated with such adoption. With this investigation it was proved that there is a lack of regulation in the measurement of biological assets at fair value, as well as the procedures to be followed by the auditor. We sought to present the existing standards, listing definitions and standards related to the theme, such as fair value, Biological Assets, audit procedures and risk in Auditing and review the discussion about the problem involving the calculation of fair value in biological assets and agricultural products, as well as issues related to the associated Audit risk. Through a case study of a group of companies it was analyzed the valuation method used, the accounting and auditing procedures performed.In the analyzed data it was found that, due to the lack of regulation, there are several calculation methods for the fair value’s determination, leaving the uncertainty that the method used is the most fair and appropriate, questioning its comparability with other sector’s companies. With this investigation it has been proved that the fair value's measurement is capable of influencing the auditor's opinion.
Description
Mestrado em Auditoria
Keywords
Justo valor Ativos biológicos Risco do auditor Fair value; Biological assets Auditor’s risk
Citation
Carreira, M. (2020) Efeitos do justo valor no processo de auditoria de ativos biológicos. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15700