Análise comparativa dos principais assuntos de auditoria nos relatórios dos auditores independentes das instituições financeiras brasileiras

Abstract

This research has as main objective to verify the volume of occurrences (repetition) of the Main Audit Matters presented in the reports of the independent auditors of financial institutions in Brazil. This research is justified with the intention of analyzing the nature of the Main Audit Matters communicated by the independent auditors as the subjects that required significant attention in the accomplishment of the audit and that justify their presentation in the report of the independent auditor, together with the issuance of opinion of these auditors. This research is carried out in a documentary manner through the presentation of historical contextualization of the audit, reading and presentation of decrees, laws and accounting standards that seek to substantiate and contextualize the role of the independent auditor in issuing his opinion and, in his analysis chapter, by reading of the audit reports of 2017 of the 5 (five) largest companies, according to classification in the methodology chapter of the banking sector. The results indicate that the Main Audit Matters included in the independent audit reports of companies in the Brazilian financial sector tend to be similar to each other, regardless of the audit firm responsible for examining the financial statements or by the type of institution (public or private), although they are also influenced by the market in which the company operates and by factors specific to the company