Resumen de Os instrumentos de gestão previsional e a sua auditoria: o caso português
José Joaquim Marques de Almeida
In Portugal, the economic management of the municipal, inter-municipal and regional enterprises, have since the middle of 1998 included a set of instruments of forecast management (pluri-annual and annual plans of activities, annual budget of investments, annual budget of exploration, annual budget of finances and forecast statement), which make up the introduction of the most probable future of the development of the enterprises. Simultaneously, the law governing these enterprises states that Portuguese Auditors have to formúlate an opinión of these forecast documents. In this context, we see the introduction of a forecast component in auditing in Portugal. This situation is completely new in this country as well as in most European Countries. It is therefore important to find out if the Portuguese Auditors are qualified to work with this type of information, where change is its basic characteristic.
