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Materialidade: Qual o racional subjacente aos diferentes métodos de cálculo?
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Orientador(es)
Resumo(s)
O presente relatório de estágio tem como objetivo aprofundar o conceito de
Materialidade e entender a aplicação prática desta como um todo na atividade de auditoria
financeira evidenciando, simultaneamente, os conhecimentos adquiridos decorrentes das
atividades realizadas no estágio curricular realizado na empresa Deloitte & Associados,
SROC, S.A., num período de 5 meses, no âmbito do Mestrado em Contabilidade,
Fiscalidade e Finanças Empresariais, do Instituto Superior de Economia e Gestão, da
Universidade de Lisboa.
A Materialidade como a conhecemos desempenha um papel fundamental ao longo
de todo o processo de auditoria, desde o planeamento, passando pela execução, podendo
influenciar a emissão de opinião no relato de auditoria, caso as Demonstrações
Financeiras estejam materialmente distorcidas individualmente ou num todo.
Assim, para um melhor entendimento desta matéria, é feita uma abordagem dos
tópicos essenciais, nomeadamente o papel do auditor no cálculo da Materialidade que se
prende em entender quais os indicadores de referência mais relevantes para os utilizadores
da informação financeira, sobre os quais aplicará determinados critérios, tendo sempre
subjacente o conceito de julgamento profissional e o risco de auditoria de modo a tomar
decisões com fundamento. Os inúmeros fatores que o auditor deve ter em conta e que
podem ter influência no processo de determinação da Materialidade, devem também ser
estudados para a compreensão desta matéria.
De acordo com o observado durante o estágio, os principais indicadores de
referência utilizados para o cálculo da Materialidade foram os Rendimentos, o Ativo Total
e o Lucro Antes de Impostos.
No decorrer do estágio e com a experiência adquirida como assistente de auditoria
que tive em campo de trabalho, recorrendo a processos internos e aplicando
procedimentos substantivos comuns da firma em todos os clientes em que passei, pude
constatar que na Deloitte são utilizadas estratégias fundamentais bem como diferentes
julgamentos profissionais no processo de fixação de Materialidade. Por razões de
confidencialidade, não serão referidos no relatório os nomes das entidades auditadas.
The aim of this internship report is to deepen the concept of Materiality and understand its practical application as a whole in the financial audit activity, while highlighting the knowledge acquired as a result of the activities carried out in the curricular internship at the company Deloitte & Associados, SROC, S.A., over a period of 5 months, within the scope of the Master's Degree in Accounting, Taxation and Corporate Finance, from the Instituto Superior de Economia e Gestão, Universidade de Lisboa. The Materiality, as we know it, plays a fundamental role throughout the audit process, from planning to execution, and can influence the opinion issued in the audit report if the financial statements are materially distorted individually or as a whole. Therefore, for a better understanding of this subject, an approach is made to the essential topics, namely the role of the auditor in calculating Materiality, which is related to understanding which reference indicators are most relevant to users of financial information, on which auditors will apply certain criteria, always underlying the concept of professional judgment and audit risk in order to make well-founded decisions. The numerous factors that the auditor must take into account and which can influence the process of determining Materiality must also be studied in order to understand this matter. According to what was observed during the internship, the main reference indicators used to calculate Materiality were Income, Total Assets and Profit Before Tax. Throughout the internship and with the experience I gained as an audit assistant in the field, using internal processes and applying the firm's common substantive procedures to all the clients I worked with, I was able to see that Deloitte uses fundamental strategies as well as different professional judgments in the process of establishing Materiality. For reasons of confidentiality, the names of the audited entities will not be mentioned in the report.
The aim of this internship report is to deepen the concept of Materiality and understand its practical application as a whole in the financial audit activity, while highlighting the knowledge acquired as a result of the activities carried out in the curricular internship at the company Deloitte & Associados, SROC, S.A., over a period of 5 months, within the scope of the Master's Degree in Accounting, Taxation and Corporate Finance, from the Instituto Superior de Economia e Gestão, Universidade de Lisboa. The Materiality, as we know it, plays a fundamental role throughout the audit process, from planning to execution, and can influence the opinion issued in the audit report if the financial statements are materially distorted individually or as a whole. Therefore, for a better understanding of this subject, an approach is made to the essential topics, namely the role of the auditor in calculating Materiality, which is related to understanding which reference indicators are most relevant to users of financial information, on which auditors will apply certain criteria, always underlying the concept of professional judgment and audit risk in order to make well-founded decisions. The numerous factors that the auditor must take into account and which can influence the process of determining Materiality must also be studied in order to understand this matter. According to what was observed during the internship, the main reference indicators used to calculate Materiality were Income, Total Assets and Profit Before Tax. Throughout the internship and with the experience I gained as an audit assistant in the field, using internal processes and applying the firm's common substantive procedures to all the clients I worked with, I was able to see that Deloitte uses fundamental strategies as well as different professional judgments in the process of establishing Materiality. For reasons of confidentiality, the names of the audited entities will not be mentioned in the report.
Descrição
Palavras-chave
Materialidade Auditoria Financeira ISA Julgamento Profissional Indicadores de referência Benchmark Riscos Asserções Materiality Financial Auditing ISA Professional Judgment Benchmarks Risks Assertions
Contexto Educativo
Citação
Bolas, Pedro Maria Berjano Mendes (2024). “Materialidade - Qual o racional subjacente aos diferentes métodos de cálculo?”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão