Relatório de Estágio Auditoria Financeira

• Main Author: Meireles, José Miguel Gomes
• Publication Date: 2022
• Format: Master thesis
• Language: por
• Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
• Download full: http://hdl.handle.net/10400.22/22105
• topic: Financeira; Código de conduta; Asserções; Perguntas de investigação; Financial Audit; Code of Conduct; Claims; Research Questions

Currently, our society is experiencing instability since we have been ravaged by the Covid-19 pandemic. This paradigm strongly affected the entities business, not only placing them below their outlined objectives, but also jeopardizing, in many cases, their sustainability and even their survival in economic aspects. In addition, there is a prospect of uncertainty due to the military conflict between Russia and Ukraine, as it endangers price level and supply of goods and services worldwide, and it is not possible, at this time, to determine the real impact of this incident regarding financial aspects. Hereupon, it is important especially now that auditors and statutory auditors perform extraordinarily well its functions in order to provide error-free statement financial information to its users. Thus, this narrative addresses a wide range of concepts associated with auditing financial information, auditor’s role and its importance in the process, as well as the code of conduct by wich it must be bound, as well as a set of fundamental steps to provide accurate information as intended. After reviewing the literature, the methodology is followed where the problem is developed, build the assertions for the research questions raised and finally its explained the analysis model.