Impostos diferidos na perspetiva do auditor externo

Abstract

In the current international environment, where accounting standards allow greater comparability of companies’ financial information, auditing professionals should test the correct treatment of income taxes which comprise the fiscal effects of the performed operations. Thereby, the problematic of the deferred taxes arises from the differences between accounting and fiscal standards, which lead assets and liabilities to be recognized, in accounting, by a different accounting value than their fiscal base. The main goal of auditing is to obtain appropriate and sufficient proof, providing a high level of assurance, as financial statements are free of clerical errors. In this sense, auditing professionals elaborate work programmes that aid them in obtaining auditing proof as efficient as possible, given the lack of resources. Therefore this project consists in the elaboration of a work programme in the field of deferred taxes. Information was collected using auditing and fiscality bibliography, as well as national and international accounting laws. Companies’ financial data were provided by Grant Thornton & Associados, SROC, Lda., the host company of this project. Based on the practical application of the work programme, it was possible to obtain greater assurance that all significant aspects were tested in order to draw safe conclusions.

Date of Award	8 Mar 2013
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)