A utilização de confirmações externas nas evidências de auditoria

: o caso da empresa X

Abstract

The present master's thesis aims to answer the question posed by entity X: "What are the effects on the opinion of the auditors of the non-response to external confirmations in company X?". This work was carried out as part of an internship in auditing company X, which challenged the student to respond to this issue, given its opportunity in the application of international auditing standards and the reformulation of the audit supervision system with direct implications for the quality control of the work of statutory auditors.
The method used was to carry out closed-ended questionnaires to the three statutory auditors of entity X, analysis of previous investigations related to the subject of external confirmations, and investigation of some legal certifications of accounts of recently issued national entities in which the auditor limitations related to external confirmations.
After all the work developed it is concluded that the effects of non-response to external confirmations in the opinion of the auditors in company X are of three types, one of them being null and void, the issuance of a modified opinion - reservation by limitation of scope or, in less common cases, lack of opinion.

Date of Award	10 Jul 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)