A pandemia Covid-19 e o pressuposto da continuidade, as estimativas e os acontecimentos após a data de balanço: apreciações do auditor

Purpose (mandatory): Carry out an analysis of the financial statements and legal certification of accounts, of a group of companies that make up the Portuguese stock market index (PSI20) and Spanish stock market index (IBEX35), during the period in which pandemic control restrictions, to understand the auditor's assessment in relation to the going concern assumption, estimates and events after the balance sheet date. <Arial 11; spacing 1, extra space after the paragraph – 8pt> Methodology (mandatory): A qualitative methodology was adopted, through content analysis of the financial statements and legal certifications of the accounts to assess the auditor's assessment of the material aspects related to the going concern assumption, present in assessments of events after the balance sheet date. < Arial 11; spacing 1, extra space after the paragraph – 8pt> Results (mandatory): The companies analyzed presented very similar disclosures and opinions, both in Portugal and in Spain. The companies, between 2019 and 2022, spoke out about the impacts that the Covid-19 pandemic caused. However, none of them presented significant impacts that would affect their continuity. There were no changes to the estimates made by companies, because of the Covid-19 pandemic. < Arial 11; spacing 1, extra space after the paragraph – 8pt> Research limitations (if applicable): The lack of literature within the scope of this study, particularly on accounting estimates. As a limitation, we also highlight the fact that it was not possible to obtain a large part of the financial statements and legal certifications of the accounts of the companies that make up the Spanish stock market index. < Arial 11; spacing 1,5, extra space after the paragraph – 8pt> Originality (mandatory): This study explores matters on which auditors must comment, in addition to the fact that this analysis takes place in a period of uncertainty and doubts regarding the organizations' activities.