Atuação dos auditores nas entidades públicas
: o estudo de caso nos municípios

  • Daniela Rodrigues Martins Amorim Aguiar (Student)

Student thesis: Master's Thesis


The purpose of an audit is to enhance the degree of confidence among users of financial statements (ISA 200). Recipients of financial statements are all persons in case of public entities and so it is increasingly important to strengthen the regular practice of public audit. Over the years there has been increasing concern about the quality of information by public entities. Since the audit contributes to increasing the quality of information, it is expected that the user assign greater informative value and deposit more confidence in audited in respect of unaudited accounts. This study focuses its research in the case of the Portuguese government and municipalities sought to answer the following question: What are the differences in auditing companies in the private sector for the audit in public sector companies? For this we used a case study, the city of Funchal. Which the greater need to audit public entities and major risks have been analyzed, how the auditors in Portugal worked in public entities, the difference in planning activities between private and public entities, the impact of the law by local authorities 73/2013 and 75/2013 brought from 2014 and the main concerns raised by the auditors in the Legal Certification of Accounts in the Portuguese municipalities. This work is based on interpretive research and the use of a case study. The main results we draw from this study are that there are differences between the private sector audits and audits in the public sector and the implementation of law 73/2013 and 75/2013 has brought changes.
Date of Award2014
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)


  • Audit
  • Public sector
  • Municipalities
  • Public finance


  • Mestrado em Auditoria e Fiscalidade

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