Relatório do auditor independente sobre as demonstrações contábeis: um estudo sobre as causas da emissão de relatórios com opinião modificada nas empresas listadas na BM&F Bovespa entre 2014 e 2017

Abstract

In the context in which the opinion of the independent auditor can be decisive in the decision-making process, the present study is concerned with investigating the main causes of the modification in the opinion of the independent auditor in the Independent Auditor's Reporton the Financial Statements of the listed companies BM & F Bovespa in the period between 2014 and 2017. A descriptive study was carried out based on a documental research, followed by a quantitative analysis of the 1772 reports published by the companies listed on the BM & F Bovespa in the first half of 2018, where it was then a qualitative analysis was carried out on the 99 reports with modified opinion identified. As important results, we can highlight that only 99 reports had modified opinion, among the modified opinions, the most common was the qualified opinion. Regarding the level of governance, there was a predominance of the Traditional Bovespa segment, with 64 modified opinions, in relation to the others. In addition, the market dominance of the companies known as big four in the Brazilian capital market was clear, accounting for 67.44% of all reports issued. Regarding the main reasons for issuing reports with modified opinion, for the reports with the exception, the absence or insufficiency of internal controls was highlighted, including divergences of external confirmations. Among the bases for abstention of opinion, the most commonly cited was the uncertainty of operational continuity. With regard to the emphasis paragraphs, the most cited reason was the uncertainty of operational continuity, where as in the paragraphs of other subjects the main subject was the added value demonstration, governed by CPC 09.