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Advisor(s)
Abstract(s)
Em Portugal e internacionalmente tem se assistido a diversos escândalos financeiros, nomeadamente inúmeros processos de insolvência que contagiam todo o sistema financeiro e social de muitos países, como foi o caso da Enron, Lehman Brothers, Banco Espirito Santo, devido quer ao cenário macroeconómico existente, quer à ineficaz gestão exercida nas empresas. Deste modo, é essencial o conhecimento de ferramentas adequadas que prevejam a existência de fatores que põe em causa a continuidade de uma empresa. A presente dissertação tem como objetivo compreender se a informação contida na Certificação Legal das Contas é fidedigna nos exercícios económicos anteriores à insolvência. Por forma a responder ao objetivo mencionado será necessário responder às seguintes questões: O Revisor Oficial de Contas nos períodos económicos anteriores à insolvência emitiu opinião relativamente ao pressuposto da continuidade?; O ROC nos exercícios económicos anteriores à insolvência emitiu opinião acerca de outras matérias além da continuidade?; Os modelos preditivos de insolvência acrescentam valor ao trabalho do auditor? No estudo empírico da presente dissertação pretende-se analisar a opinião do auditor na CLC nos exercícios económicos anteriores à insolvência das empresas selecionadas numa amostra aleatória. Serão aplicados modelos preditivos de insolvência com o intuito de aferir problemas de continuidade, e tendo em conta os resultados da aplicação de tais modelos, pretende-se concluir se os mesmos são fiáveis à obtenção de prova de auditoria suficiente e apropriada, por forma a emitir uma opinião na CLC tendo em conta os resultados obtidos pela aplicação dos modelos e julgamento profissional do auditor.
In Portugal and internationally there have been a number of financial scandals, including numerous insolvency proceedings that affected the entire financial and social system in many countries, such as Enron, Lehman Brothers and Banco Espirito Santo, due to the existing macroeconomic scenario and management. In this way, knowledge of the appropriate tools that predict the existence of factors that undermine the continuity of a company is essential. The present dissertation aims to understand if the information contained in the Legal Certification of the Accounts in the years prior to the insolvency is reliable. In order to respond to the aforementioned objective, it ́s necessary to answer the following questions: Does the Statutory Auditor in the years before the insolvency issue an opinion regarding the assumption of continuity? Has the ROC in the years before insolvency issued an opinion on matters other than continuity? Do predictive insolvency models add value to the auditor's work? In the empirical study of the present dissertation we intend to analyze the auditor's opinion in the CLC in the years prior to the insolvency of the selected companies in a random sample. Predictive models of insolvency will be applied in order to assess problems of continuity, and taking into account the results of the application of such models, it ́s sought to conclude that they are reliable to obtain adequate and appropriate audit evidence in order to give an opinion in the CLC taking into account the results obtained by the application of the models, and professional judgment of the auditor.
In Portugal and internationally there have been a number of financial scandals, including numerous insolvency proceedings that affected the entire financial and social system in many countries, such as Enron, Lehman Brothers and Banco Espirito Santo, due to the existing macroeconomic scenario and management. In this way, knowledge of the appropriate tools that predict the existence of factors that undermine the continuity of a company is essential. The present dissertation aims to understand if the information contained in the Legal Certification of the Accounts in the years prior to the insolvency is reliable. In order to respond to the aforementioned objective, it ́s necessary to answer the following questions: Does the Statutory Auditor in the years before the insolvency issue an opinion regarding the assumption of continuity? Has the ROC in the years before insolvency issued an opinion on matters other than continuity? Do predictive insolvency models add value to the auditor's work? In the empirical study of the present dissertation we intend to analyze the auditor's opinion in the CLC in the years prior to the insolvency of the selected companies in a random sample. Predictive models of insolvency will be applied in order to assess problems of continuity, and taking into account the results of the application of such models, it ́s sought to conclude that they are reliable to obtain adequate and appropriate audit evidence in order to give an opinion in the CLC taking into account the results obtained by the application of the models, and professional judgment of the auditor.
Description
Mestrado em Auditoria
Keywords
Continuidade Insolvência Auditoria Previsão Continuity Insolvency Audit Forecasting
Citation
Ferreira, V. F. J. (2019). A fiabilidade da auditoria ao pressuposto da continuidade. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/12881