Abstract
The paper aims to identify the motivators and audit delay of qualified opinion in Brazil. As descriptive and exploratory characteristics, the study uses of the content and exploratory descriptive statistics. It has documentation from the audit opinion in 2007 and available at Brazilian Stock Exchange Commission (Comissao de Valores Mobiliarios), Brazilian Standardized Financial Statements (DFP) until March, 31 2008. They were initially counted 520 companies that presented her demonstrations, of which just 34 obtained qualified opinion, the investigation focus. An exploratory analysis of data indicated that the four more recurring reasons of the qualified opinion were: Leasing accountancy inconsistency, the accountancy of colligated controlled by method of patrimonial equivalence, revaluation of assets, companies with the going concern restrictions. For the analyzed sample, the reports delivery average term with qualified opinion belonged to 61 days regarding the average 53 day for clean opinion. It recommends for future researches the inferences temporal horizon and inclusion utilization of models and test with governance and data panel models.
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