Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor

Abstract

The objective of the Audit is to increase the degree of reliability in the financial statements by the users. The Report prepared by the independent auditor is the product resulting from an Audit assurance work, so that it presents the final result of the work performed regarding the audited content, which expounds the Auditor's conclusion. Convergence to International Accounting Standards prompted significant changes related to the New Audit Report. In view of such normative changes, the purpose of this research is to identify the nature of the Major Audit Matters disclosed by the Independent Auditors from the implementation of the New Auditor's Report by the companies listed on the BOVESPA. Regarding methodological procedures, this study is classified as qualitative, descriptive and documentary. In order to compose the present work, a survey was carried out on the BM&F. The investigation focused on the audit reports for the 2016 financial year of the 437 companies listed on the Stock Exchange. The main results showed that the main subjects were related to the Recoverable Value of the Asset; Provisions and Contingencies; Revenue Recognition; Realization of deferred taxes; and Fair value measurement.