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Authors
Advisor(s)
Abstract(s)
O presente relatório teve como objeto as atividades desenvolvidas durante o estágio realizado na BDO & Associados, SROC, Lda e o desenvolvimento da temática da auditoria a entidades de trabalho temporário, às quais fui alocada, no decurso do estágio, a maior parte do tempo. Assim, o relatório pode ser dividido em duas grandes partes. Na primeira, essencialmente relacionada com o estágio, é feita a apresentação da entidade de acolhimento e das atividades desenvolvidas, nomeadamente, a descrição dos testes e procedimentos de
auditoria realizados, quer no âmbito do controlo interno quer no âmbito dos procedimentos substantivos com vista à obtenção de prova de auditoria. Na descrição das atividades desenvolvidas são devidamente considerados os requisitos éticos a que os auditores estão sujeitos, designadamente o sigilo profissional.
A segunda parte do relatório é dedicada à problemática da auditoria às entidades de trabalho temporário, a qual suscita especificidades ao nível dos recursos humanos e da prestação de serviços, não existindo bibliografia significativa sobre tal setor. Trata-se de um aprofundamento teórico-cientifico que procura identificar situações de risco de distorção material e que refere os procedimentos que devem ser desenvolvidos com o objetivo de reduzir o risco de auditoria. Por fim, apresenta-se as conclusões do estágio e uma apreciação global das temáticas desenvolvidas sobre as entidades de trabalho temporário. A organização do relatório reflete a própria motivação proporcionada pelo estágio em querer saber mais, sendo essencial referir que o mestrado em auditoria facilitou a integração e compreensão das tarefas a desenvolver no âmbito do estágio, constituindo-se no meio fundamental para complementar as competências adquiridas em termos
académicos.
This report had as object the activities developed during the internship in BDO & Associados, SROC, Lda and the development of thematic audit of temporary work entities, which I have been allocated most of the time during the training. Therefore, the present report can be divided into two major parts. At first, primarily related to the internship, which is made the presentation of the hosting entity and the activities developed, in particular the description of audit tests and procedures performed either in the internal control and the substantive procedures in order to obtain audit proof. In the description of the activities, the ethical requirements are properly considered according to a audit field of work, in particular professional secrecy. The second part of the report is devoted to the problem of auditing temporary work entities, which raises specific considerations in terms of human resources and the provision of services, furthermore there isn’t a significant literature on this particular subject. With the aim of a deeper theoretical and scientific depth which will help to identify the risks of material misstatement and indicate the procedures that must be developed in order to reduce audit risk. Finally, we present the conclusion of the internship and an overall assessment of the subjects developed on temporary work entities. The report organization reflects the very own motivation provided by the internship in wanting to learn more, it’s essential take note that the master degree in audit facilitated the integration and understanding of the tasks undertaken during the internship, they were the fundamental building blocks and complementary to the skills acquired.
This report had as object the activities developed during the internship in BDO & Associados, SROC, Lda and the development of thematic audit of temporary work entities, which I have been allocated most of the time during the training. Therefore, the present report can be divided into two major parts. At first, primarily related to the internship, which is made the presentation of the hosting entity and the activities developed, in particular the description of audit tests and procedures performed either in the internal control and the substantive procedures in order to obtain audit proof. In the description of the activities, the ethical requirements are properly considered according to a audit field of work, in particular professional secrecy. The second part of the report is devoted to the problem of auditing temporary work entities, which raises specific considerations in terms of human resources and the provision of services, furthermore there isn’t a significant literature on this particular subject. With the aim of a deeper theoretical and scientific depth which will help to identify the risks of material misstatement and indicate the procedures that must be developed in order to reduce audit risk. Finally, we present the conclusion of the internship and an overall assessment of the subjects developed on temporary work entities. The report organization reflects the very own motivation provided by the internship in wanting to learn more, it’s essential take note that the master degree in audit facilitated the integration and understanding of the tasks undertaken during the internship, they were the fundamental building blocks and complementary to the skills acquired.
Description
Mestrado em Auditoria
Keywords
Auditoria Estágio Procedimentos Relatório Risco Trabalho temporário Audit Internship Procedures Report Risk Temporary work
Citation
Silva, I. R. (2017). Relatório de estágio em auditoria. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16250