Parecer de auditoria independente das maiores empresas do Brasil: estudo de caso no período de 2016

Abstract

The main objective of this study was to analyze and compare the contents of the independent auditors' reports on the financial statements of the 50 largest companies in Brazil, listed in Exame Magazine, in the year 2016. The methodology was a bibliographic study, accompanied by the exploratory research descriptive, qualitative and quantitative, where the aspects of independent auditing, current accounting standards, independent auditor's report, analysis and comparison of the types of opinions found were verified. The data used in the analysis were extracted from the audit reports submitted by the companies for the year 2016 on their respective websites. The study evidenced that of the 50 companies covered in the survey, 34 had their reports disclosed, with the auditors' opinion about their financial results. It was verified that of the 34 companies that presented their results in the year 2016, 30 had unqualified opinion by the auditors, that is, (88%) are in accordance with the accounting standards in force. Only 3 companies had an opinion modified by the auditors. One company submitted an opinion with no opinion. None of the companies had an adverse opinion. The results showed that most companies have adequately presented their reports, which are in accordance with the accounting standards required by the legislation.