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Advisor(s)
Abstract(s)
Com a presente dissertação pretende-se estudar e analisar os procedimentos analíticos aos quais são submetidas as demonstrações financeiras nas várias fases da auditoria, de modo a aperfeiçoar uma metodologia que possa vir a contribuir para a melhoria dos resultados de trabalho de profissionais da área.
Para além da componente teórica, este trabalho contará com o estudo empírico executado sobre as demonstrações financeiras de 10 empresas multinacionais, cotadas na bolsa e auditadas, envolvidas em escândalos financeiros de grande dimensão que se tornaram públicos. Quer-se assim estudar e testar o desempenho dos diversos instrumentos e métodos dos procedimentos analíticos e concluir sobre a sua eficácia e eficiência na deteção das designadas áreas críticas da auditoria. Existirá ainda um subobjecto nesta investigação com o qual se pretende criar um conjunto de procedimentos analíticos com melhor desempenho comprovado na identificação de indícios de fraude. Com efeito, a identificação das áreas críticas da auditoria ab initio facilitará o planeamento e a organização do trabalho do auditor, permitindo-lhe determinar igualmente os procedimentos de auditoria que melhor se apliquem aos segmentos com maior risco de distorção material.
O que, a final, poderá auxiliar na diminuição do risco associado à auditoria, o que se assume ser uma das ambições desta dissertação motivada por razões de ordem prática na execução da auditoria no dia-a-dia.
This dissertation intends to study and analyze the analytical procedures to which the financial statements are submitted in the various phases of the audit, in order to improve a methodology that may contribute to improve the work results of professionals in the area. In addition to the theoretical component, this work will include the empirical study carried out on the financial statements of 10 multinational companies, listed on the stock exchange and audited, involved in large financial scandals that have become public. The aim is to study and test the performance of the various instruments and methods of analytical procedures and to conclude on their effectiveness and efficiency in the detection of the so-called critical areas of the audit. There will also be a sub-objective in this investigation, which intends to create a set of analytical procedures with better proven performance in identifying evidence of fraud. In fact, identifying the critical areas of the audit ab initio will facilitate the planning and organization of the auditor's work, enabling him to determine the audit procedures that best apply to those segments most at risk of material misstatement. This, in the end, may help reduce the risk associated with auditing, which is one of the ambitions of this dissertation motivated by practical reasons in the execution of the audit in the day to day.
This dissertation intends to study and analyze the analytical procedures to which the financial statements are submitted in the various phases of the audit, in order to improve a methodology that may contribute to improve the work results of professionals in the area. In addition to the theoretical component, this work will include the empirical study carried out on the financial statements of 10 multinational companies, listed on the stock exchange and audited, involved in large financial scandals that have become public. The aim is to study and test the performance of the various instruments and methods of analytical procedures and to conclude on their effectiveness and efficiency in the detection of the so-called critical areas of the audit. There will also be a sub-objective in this investigation, which intends to create a set of analytical procedures with better proven performance in identifying evidence of fraud. In fact, identifying the critical areas of the audit ab initio will facilitate the planning and organization of the auditor's work, enabling him to determine the audit procedures that best apply to those segments most at risk of material misstatement. This, in the end, may help reduce the risk associated with auditing, which is one of the ambitions of this dissertation motivated by practical reasons in the execution of the audit in the day to day.
Description
Mestrado em Auditoria
Keywords
Procedimentos analíticos Demonstrações financeiras Risco de distorção material Áreas críticas da auditoria Fraude Analytical procedures Financial statements Risk of material misstatement Critical areas of the audit Fraud