As mudanças e a inovação do Relatório do Auditor Independente

Abstract

The audit is important to the users of your report because it aims to give more security in the information when giving opinion about the companies' financial statements. Audit standards have undergone changes since the first standards in 1972 when the final product of the audit work was called an opinion. In 2009, with the standardization of international accounting standards, it became known as the Independent Auditor's Report. In 2016, the standards of the independent auditor's report were updated, among them, the following are the NBC TAs 700, 705, and 706, and the issuance of NBC TA 701, which deals with the main auditing matters. Thus, this study aimed to analyze the independent auditors' reports of the BM & F BOVESPA listed financial institutions to identify if their content is reflected in their modifications in 2016. The survey was conducted with a sample of 24 companies, being classified as qualitative research by the way of approach to the problem, in the fulfillment of the objectives as descriptive, and as to the procedures as documentary. In the survey results, it was concluded that 96% of the companies issued their updated audit reports with the NBC TAs in 2017, with the exception of 4% that maintained their reports in the structure of existing standards prior to 2016. It was also identified that the reports of the independent auditors from NBC TA 701 became more informative bringing greater wealth in the detail of the approach of the audit thus demonstrating the subjects that the auditor understood as more relevant to base their opinion.