Novo relatório do auditor independente: uma análise sobre os principais assuntos de Auditoria presentes nos relatórios dos auditores independentes de empresas listadas na B3

Abstract

In 2016, due to the need to align accounting and auditing standards with international standards, Brazil adopted the New Independent Audit Report, making it more informative. Among the changes, the insertion of the main audit matters section. The objective of this work is to identify the elements of economic and financial information most communicated in the new section and to analyze whether there has been an increase in reports issued with a modified opinion since the adoption of the New Report. This work is relevant for exploring the line of audit research in the accounting scientific community. Topics such as: accounting, internal and external auditing, convergence to international standards and capital markets were addressed. The methodology characterized as quali-quantitative, exploratory, descriptive and documentary and used statistical software for data analysis. 14 companies from the non-cyclical consumption, financial and public utility sectors were analyzed, resulting in 46 main audit matters, 16 of which were different. As a complementary result, the analysis of companies in the period from 2013 to 2018, separating them into two groups, one before the new report and the other after, it was noticed, through the graph, that the number of reports with modified opinions had a upward trend since the adoption of the New Report.