Procedimentos do auditor na deteção de riscos de fraude numa auditoria de demonstrações financeiras

: o caso da Empresa X

Abstract

The present master's thesis was carried out within the framework of a joint project with an audit firm and has as its main theme the "Procedures of the auditor in the detection of Fraud Risks in an audit of financial statements - The case of Company X".
The methodology used was the case study method, the main objectives are the evaluation of the procedures used by Company X auditors to detect fraud risks and the preparation of a fraud detection checklist based on the results obtained and the best practices presented by several authors and by the regulations in force.
To evaluate whether the procedures used by the auditors of Company X were in accordance with best practices and the current regulations, we developed a statistical inquiry and direct interviews.
After the results were collected, we compared them with a study of a trainee member of the Order of Chartered Accountants based on reports from ACFE and PWC.
Finally, based on the results obtained, we concluded the weaknesses and strengths of the procedures used by auditors of company X in detecting fraud risks during a financial statement audit and constructed a fraud detection checklist to highlight the strengths found and to improve the weaknesses.
The checklist was built according to the best practices presented and the normative in force, so that it can be used in all audited entities.

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