O impacto das matérias relevantes de auditoria nos relatórios de auditoria das entidades cotadas da Espanha
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2024
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Este estudo visa a análise da aplicação da norma International Standard on Auditing 701 - Comunicar Matérias Relevantes de Auditoria no relatório do auditor independente - em Espanha. Para tal, foi feito um levantamento dos relatórios de auditoria de 100 empresas cotadas na Bolsa de Madrid durante o período de 2019 a 2021, analisando o número médio e quais as matérias divulgadas nestes relatórios, e como as caraterísticas do auditor e da empresa auditada influenciam o número de matérias relevantes de auditoria divulgado. Os dados recolhidos dos relatórios de auditoria contidos nos relatórios e contas das empresas foram tratados no software SPSS e os resultados podem ser verificados no capítulo quatro deste trabalho. Deste estudo conclui-se que reconhecimento de rendimentos, a recuperação de ativos por impostos diferidos, as provisões e contingências, mensuração e imparidade nos ativos fixos tangíveis e a imparidade no goodwill são as matérias mais comunicadas nos relatórios de auditoria da Espanha, sendo que, em média, são divulgados 2,36 matérias por relatório. Também se conclui que existe uma associação negativa entre o número de matérias e a rendibilidade da empresa bem como o facto de a empresa ser auditada por uma BIG 4, e uma associação positiva em relação ao nível de endividamento e à dimensão da empresa auditada. A relevância do presente estudo prende-se na comunicação de evidências empíricas sobre os fatores determinantes na divulgação de matérias relevantes de auditoria em Espanha. Palavras-chave: Matérias relevantes de auditoria, característica das empresas, relatório de auditoria, empresas cotadas em Espanha
This study aims to analyse the application of standard International Standard on Auditing 701 - Communicating Relevant Audit Matters in the independent auditor's report - in Spain. To this end, a survey was carried out of the audit reports of 100 companies listed on the Madrid Stock Exchange during the period from 2019 to 2021, analysing the average number and which matters are disclosed in these reports, and how the characteristics of the auditor and the audited company influence the number of key audit matters disclosed. The data collected from the audit reports contained in the companies' annual reports and accounts was processed using SPSS software and the results can be consulted in chapter four of this paper. This study concludes that revenue recognition, recovery of deferred tax assets, provisions and contingencies, measurement and impairment of property, plant and equipment, and impairment of goodwill are the most frequently communicated matters in Spanish audit reports, with an average of 2.36 matters disclosed per report. It was also found that there is a negative association between the number of matters and the company's profitability, as well as the fact that the company is audited by a BIG 4, while there is a positive association in relation to the level of debt and the size of the audited company. The relevance of this study consists in the communication of empirical evidence on the determining factors in the disclosure of key audit matters in Spain. Keywords: Relevant audit matters, Company characteristics, Audit report, Listed companies in Spain.
This study aims to analyse the application of standard International Standard on Auditing 701 - Communicating Relevant Audit Matters in the independent auditor's report - in Spain. To this end, a survey was carried out of the audit reports of 100 companies listed on the Madrid Stock Exchange during the period from 2019 to 2021, analysing the average number and which matters are disclosed in these reports, and how the characteristics of the auditor and the audited company influence the number of key audit matters disclosed. The data collected from the audit reports contained in the companies' annual reports and accounts was processed using SPSS software and the results can be consulted in chapter four of this paper. This study concludes that revenue recognition, recovery of deferred tax assets, provisions and contingencies, measurement and impairment of property, plant and equipment, and impairment of goodwill are the most frequently communicated matters in Spanish audit reports, with an average of 2.36 matters disclosed per report. It was also found that there is a negative association between the number of matters and the company's profitability, as well as the fact that the company is audited by a BIG 4, while there is a positive association in relation to the level of debt and the size of the audited company. The relevance of this study consists in the communication of empirical evidence on the determining factors in the disclosure of key audit matters in Spain. Keywords: Relevant audit matters, Company characteristics, Audit report, Listed companies in Spain.
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ACCOUNTING, AUDITS, COMPANIES, SPAIN, MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, AUDITORIAS, EMPRESAS, ESPANHA, Mestrado em Contabilidade e Fiscalidade