Audit modified report: analysis pre and post-convergence to international accounting standards

• Autor(a) principal: Silvestre, Adalene Olivia
• Data de Publicação: 2016
• Outros Autores: Bernardes Sprenger, Kélim, Kronbauer, Clóvis Antônio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2189
• topic: Audit; Convergence; Independent audit report.; Auditoria; Convergência; Relatório de Auditoria Independente.

In an internationalized negotiating reality, the disclosure of suitable, transparent and comparable information has become essential, providing great importance to international accounting standards. Performing independent audit and the consequent issuance of its report gives greater credibility to the accounting statements. Thus, this study aims to determine which are the main reasons that cause the emission of Independent Audit Report (RAI) modified in companies listed in the traditional segment of the BM&FBOVESPA, in the period pre and post-convergence to international accounting standards. To comply with the goal, it was analyzed the RAI issued among the years 2004 to 2007, pre-convergence period, and the years from 2010 to 2013, post-convergence period. The RAI was collected from 250 companies listed in the traditional segment of the BM&FBOVESPA, from which 184 showed the RAI referring to all the exercises that were focus of the study, totalizing an amount of 1,472 reports. Considering the total of RAI analyzed, 206 showed modifications. About these ones, it was analyzed the reasons to justify such modifications and it was sought the relation between the motivators of the post-convergence period and international standards. The main results show that the reasons prevailing in the pre-convergence period are investments and taxes; however in the post-convergence period are investments and continuity. Regarding to the relationship between the motivators of the post-convergence period and the changes introduced by international standards, it was found that from the total of 213 motivators, 36 refer to the changes as being mainly due to impairment test, leasing, intangible assets and loans and financing.