Risco de auditoria, matérias relevantes de auditoria e materialidade
: análise ao FTSE 100

  • João Nuno Teixeira Loureiro (Student)

Student thesis: Master's Thesis

Abstract

Over the course of the 21st century, the factor of the reliability of the information obtained, in general, has become increasingly important to society worldwide, not only because of the need for information recipients to feel that they are receiving the correct information, but also because they can make decisions based on the information obtained. As an example of the change in society's behavior, the increased demands of financial market players, users of financial information, has led to a change in the way management bodies and auditors communicate. The need to clarify the users of financial statements led to the creation of a new auditing standard. International Standards on Auditing (ISA) 701 requires that the most significant risks of misstatement, known as Key Audit Matters (KAM), be disclosed in the audit report of companies listed on the FTSE 100. This study aims to relate KAM (Key Audit Matters) risks to materiality risks. To this end, we used the companies that make up the FTSE 100 - London Stock Exchange Index, where we collected data from the annual audit reports of the 100 companies in 2022. Analysis of the results showed that the KAM risk most used by FTSE 100 companies is Revenue and that the most identified Materiality risk is Profit Before Tax.
Date of Award17 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRicardo Cunha (Supervisor)

Keywords

  • KAM
  • Materiality
  • Revenue
  • Profit before tax

Designation

  • Mestrado em Auditoria e Fiscalidade

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