O impacto da pandemia COVID- 19 na definição da materialidade em auditoria

Abstract

This dissertation aims to address the impact of the COVID-19 pandemic on the determination of materiality, a fundamental concept in financial statement auditing. Information is material if its omission or misstatement influences the decisions of financial statement users. This concept is a matter of professional judgment and determined using both quantitative and qualitative factors. In determining materiality, the pandemic caused by COVID-19 caused a greater need for professional judgment on the part of the auditor. However, there were no significant changes regarding the choice of quantitative factors - choice of benchmark and its percentage - with only occasional changes appearing. As for the qualitative factors, there was an increase in the weight of the characteristics of the audited company, namely, the type of sector and the financial situation of the audited company.

Date of Award	19 Dec 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ricardo Cunha (Supervisor)