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Auditoria financeira

Authors: Moreira, Cátia Sofia Cunha;

Auditoria financeira

Abstract

Este trabalho tem como objetivo descrever as atividades desenvolvidas ao longo do estágio na sociedade António Anjos, F. Brandão & Associados, Lda. Este trabalho aborda a temática da Auditoria Financeira e está dividido em 3 partes. Numa primeira parte é apresentado o enquadramento teórico da auditoria financeira em Portugal e os aspetos principais desta temática, tais como o planeamento, a materialidade, o risco de auditoria, a relação entre ambos e o resultado final de uma auditoria, ou seja, a Certificação Legal das Contas. Na segunda parte é apresentada a empresa acolhedora, onde são descritos os serviços prestados, os recursos materiais, os recursos humanos e também as áreas de atividade dos seus clientes. Na terceira parte são descritas as atividades desenvolvidas ao longo do estágio, quer em sede de trabalho no escritório, como em sede de trabalho de campo. Por fim são apresentadas as conclusões acerca deste estágio e uma apreciação global do mesmo.

Country
Portugal
Related Organizations
Keywords

Planning, Materiality and risk, Materialidade e risco, Auditoria financeira, Planeamento, Financial audit

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
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