Auditoria e acontecimentos subsequentes

: efeito da pandemia covid-19

Abstract

Subsequent events are a central theme in the normal audit work carried out by financial auditors, regulated by ISA 560. The Covid-19 pandemic proved to be a prolonged event in time of extreme importance, and considered a subsequent event under ISA 560 - Subsequent events and NCRF 24 - Events after the balance sheet date, in the accounting years 2019 and 2020. With this study, we intend to analyze the impact of the Covid-19 pandemic in the scope of the financial auditor's performance in his analysis of subsequent events in companies listed on PSI20, the first market on the Lisbon Stock Exchange - Euronext Lisbon, especially as the Covid-19 pandemic was dealt with in the Audit and Financial Statements reports of the aforementioned companies.

Date of Award	6 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ricardo Cunha (Supervisor)