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Auditoria financeira : o caso da UHY & Associados, SROC, Lda.
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O presente relatório de estágio visa a obtenção do grau de Mestre em Ciências Económicas e Empresariais, com especialização em Finanças e Contabilidade, na Universidade dos Açores.
Este relatório, cujo tema principal é a auditoria financeira, tem por base o estágio realizado na empresa UHY & Associados, SROC, Lda., tendo início no dia 1 de outubro de 2020 e término no dia 30 de junho de 2021. O estágio permitiu a participação em trabalhos de Revisão Legal de Contas em diversas empresas da Região Autónoma dos Açores.
Na caracterização da entidade verifica-se que a UHY tem vindo a consolidar lugar entre as mais prestigiadas empresas de auditoria, contabilidade e consultoria, sendo a sua prioridade prestar serviços de alta qualidade e adequados às necessidades de cada cliente. Importa referir que através da auditoria financeira o auditor emite um parecer acerca das demonstrações financeiras representarem ou não uma imagem verdadeira e apropriada da empresa, bem como se estão isentas de distorções materiais. Para tal, é fundamental recolher prova de auditoria suficiente e apropriada.
Neste estágio, destacam-se as atividades desenvolvidas durante o planeamento de auditoria, nomeadamente a atualização do arquivo permanente e a realização de procedimentos analíticos, bem como a análise de diversas rubricas sujeitas a auditoria durante a fase intermédia e a fase final, sobre as quais incidiram vários testes.
Da análise crítica ao estágio resulta uma opinião positiva quanto à entidade, essencialmente devido à excelente capacidade de formação que a UHY proporciona aos colaboradores, permitindo que estes prestem serviços de alta qualidade. Nas atividades desenvolvidas, denota-se que as rubricas de ativos fixos tangíveis, fornecimentos e serviços externos e gastos com o pessoal requerem um trabalho mais complexo e rigoroso, que exige sempre colocar em prática os conteúdos abordados nas diversas unidades curriculares da licenciatura e do mestrado.
ABSTRACT: This internship report was written with the aim to obtain the master’s degree in Economic and Business Sciences, with specialization in Finance and Accounting, at the University of the Azores. This report, whose main theme is financial auditing, is based on the internship held at UHY & Associados, SROC, Lda., which started on October 1st, 2020, and is expected to end on June 30th, 2021. The internship allowed the participation in statutory auditing jobs in several companies in the Autonomous Region of the Azores. In the entity characterization, it is verified that UHY has been consolidating a place among the most prestigious auditing, accounting, and consulting companies, and its priority is to provide high quality services that are appropriate to the needs of each client. It should be noted that through the financial audit process the auditor issues an opinion as to whether the financial statements represent a true and fair view of the enterprise and whether they are free from material distortions. To this end, it is essential to obtain sufficient and appropriate audit evidence. On this internship, the main activities carried out were related to the audit planning, namely the update of the permanent archive and the implementation of analytical procedures, as well as the analysis of various items subject to audit during the intermediate and final phases, on which several tests were carried out. From the critical analysis of the internship, there is a positive opinion about the entity, mainly due to the excellent training capacity that UHY provides to its employees, allowing them to provide high quality services. In the activities developed, it is denoted that the items of tangible fixed assets, supplies and external services and personnel expenses require a more complex and rigorous work, which always requires to put into practice the contents addressed in the various curricular units of the undergraduate and master's degree.
ABSTRACT: This internship report was written with the aim to obtain the master’s degree in Economic and Business Sciences, with specialization in Finance and Accounting, at the University of the Azores. This report, whose main theme is financial auditing, is based on the internship held at UHY & Associados, SROC, Lda., which started on October 1st, 2020, and is expected to end on June 30th, 2021. The internship allowed the participation in statutory auditing jobs in several companies in the Autonomous Region of the Azores. In the entity characterization, it is verified that UHY has been consolidating a place among the most prestigious auditing, accounting, and consulting companies, and its priority is to provide high quality services that are appropriate to the needs of each client. It should be noted that through the financial audit process the auditor issues an opinion as to whether the financial statements represent a true and fair view of the enterprise and whether they are free from material distortions. To this end, it is essential to obtain sufficient and appropriate audit evidence. On this internship, the main activities carried out were related to the audit planning, namely the update of the permanent archive and the implementation of analytical procedures, as well as the analysis of various items subject to audit during the intermediate and final phases, on which several tests were carried out. From the critical analysis of the internship, there is a positive opinion about the entity, mainly due to the excellent training capacity that UHY provides to its employees, allowing them to provide high quality services. In the activities developed, it is denoted that the items of tangible fixed assets, supplies and external services and personnel expenses require a more complex and rigorous work, which always requires to put into practice the contents addressed in the various curricular units of the undergraduate and master's degree.
Descrição
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 17 de novembro de 2021.
Palavras-chave
Auditoria Financeira Finanças Financial Auditing
Contexto Educativo
Citação
Raposo, Tânia Maria Cordeiro (2021). "Auditoria financeira: o caso da UHY & Associados, SROC, Lda.", 55 p.. Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade). Ponta Delgada: Universidade dos Açores. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6155>