O Novo Relatório do Auditor Independente (NRA)
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/22781 |
Resumo: | Since December 2016, the Independent Auditor's New Report (NRA) has been in effect, created due to investor demand for more information on the auditor's work. After three years of new reports issued, the need arises to identify whether these reports demonstrate that the objectives that motivated their creation were met, that is, if more information, customization and clarity were presented. To this end, this research was conducted using quali-quanti analyzes through careful reading of the standards that created the NRA and exploratory documentary study of the independent auditor's reports regarding the financial statements from 2016 to 2018. Analyzing their structures, customizations and readability. Key Audit Matters (PAAs) and the types of reports issued were also identified. For readability analysis, the Flesch Reading Ease formula developed by Rudolf Flesch was used. The analyzed companies were the winners of the Transparency Trophy of 2017 and 2018 participants from the same segments. The results showed that the reporting frameworks were 100% compliant with NBC TA 700, the reports averaged 3 PAAs per report issued, some reports were standardized rather than customized, and the 100% readability of the reports is below 30, i.e., very difficult, with readability for users with at least complete graduation. Thus it can be observed that some items that motivated the creation of the NRA were answered as: more transparency and information through the PAAs. And others have not yet been fully met, such as: customization and clarity |
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Robles Júnior, Antoniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4450247D4Alves, Aline Thatyana Aranda da Rocha Branco Alcantara2019-11-13T09:33:19Z2019-10-31Alves, Aline Thatyana Aranda da Rocha Branco Alcantara. O Novo Relatório do Auditor Independente (NRA). 2019. 64 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22781Since December 2016, the Independent Auditor's New Report (NRA) has been in effect, created due to investor demand for more information on the auditor's work. After three years of new reports issued, the need arises to identify whether these reports demonstrate that the objectives that motivated their creation were met, that is, if more information, customization and clarity were presented. To this end, this research was conducted using quali-quanti analyzes through careful reading of the standards that created the NRA and exploratory documentary study of the independent auditor's reports regarding the financial statements from 2016 to 2018. Analyzing their structures, customizations and readability. Key Audit Matters (PAAs) and the types of reports issued were also identified. For readability analysis, the Flesch Reading Ease formula developed by Rudolf Flesch was used. The analyzed companies were the winners of the Transparency Trophy of 2017 and 2018 participants from the same segments. The results showed that the reporting frameworks were 100% compliant with NBC TA 700, the reports averaged 3 PAAs per report issued, some reports were standardized rather than customized, and the 100% readability of the reports is below 30, i.e., very difficult, with readability for users with at least complete graduation. Thus it can be observed that some items that motivated the creation of the NRA were answered as: more transparency and information through the PAAs. And others have not yet been fully met, such as: customization and clarityDesde dezembro de 2016 está em vigor o Novo Relatório do Auditor Independente (NRA), relatório este, criado devido à demanda dos investidores por mais informações sobre o trabalho do auditor. Após três anos de novos relatórios emitidos, surge a necessidade de identificar se estes relatórios demonstram que os objetivos que motivaram a sua criação foram atendidos, ou seja, se apresentam mais informações, customização e clareza. Para isso foi realizada esta pesquisa, utilizando análises qualiquantivas por meio de detida leitura das normas que criaram o NRA e estudo de caráter documental exploratório dos relatórios do auditor independente referentes as demonstrações financeiras dos anos de 2016 á 2018. Analisando as suas estruturas, customizações e legibilidades. Também foram identificados os Principais Assuntos de Auditoria (PAAs) e os tipos de relatórios emitidos. Para análise da legibilidade foi utilizada a fórmula Flesch Reading Ease desenvolvida por Rudolf Flesch. As empresas analisadas foram as ganhadoras do Troféu Transparência dos anos de 2017 e 2018 participantes dos mesmos segmentos. Os resultados demonstraram que as estruturas dos relatórios estavam 100% de acordo com a NBC TA 700, os relatórios apresentaram uma média de 3 PAAs por relatório emitido, alguns relatórios estavam padronizados ao invés de estarem customizados e a legibilidade de 100% dos relatórios estão com índice a baixo de 30, ou seja, muito difícil, com legibilidade voltada para usuários com no mínimo graduação completa. Assim pode ser observado que alguns itens que motivaram a criação do NRA foram atendidos como: mais transparência e informação através dos PAAs. E outros ainda não foram totalmente atendidos como: customização e clarezaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/50954/Aline%20Thatyana%20Aranda%20da%20Rocha%20Branco%20Alcantara%20Alves.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisNovo Relatório do Auditor IndependenteNormas Brasileiras de Contabilidade de Auditoria IndependenteAuditores - RelatóriosAuditoriaNew Independent Auditor's ReportBrazilian Independent Auditing Accounting StandardsAuditors' reportsAuditingCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISO Novo Relatório do Auditor Independente (NRA)info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAline Thatyana Aranda da Rocha Branco Alcantara Alves.pdf.txtAline Thatyana Aranda da Rocha Branco Alcantara Alves.pdf.txtExtracted texttext/plain124026https://repositorio.pucsp.br/xmlui/bitstream/handle/22781/4/Aline%20Thatyana%20Aranda%20da%20Rocha%20Branco%20Alcantara%20Alves.pdf.txt9be5d5603c661f74206d8b2594531ee1MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
O Novo Relatório do Auditor Independente (NRA) |
title |
O Novo Relatório do Auditor Independente (NRA) |
spellingShingle |
O Novo Relatório do Auditor Independente (NRA) Alves, Aline Thatyana Aranda da Rocha Branco Alcantara Novo Relatório do Auditor Independente Normas Brasileiras de Contabilidade de Auditoria Independente Auditores - Relatórios Auditoria New Independent Auditor's Report Brazilian Independent Auditing Accounting Standards Auditors' reports Auditing CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
O Novo Relatório do Auditor Independente (NRA) |
title_full |
O Novo Relatório do Auditor Independente (NRA) |
title_fullStr |
O Novo Relatório do Auditor Independente (NRA) |
title_full_unstemmed |
O Novo Relatório do Auditor Independente (NRA) |
title_sort |
O Novo Relatório do Auditor Independente (NRA) |
author |
Alves, Aline Thatyana Aranda da Rocha Branco Alcantara |
author_facet |
Alves, Aline Thatyana Aranda da Rocha Branco Alcantara |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Robles Júnior, Antonio |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4450247D4 |
dc.contributor.author.fl_str_mv |
Alves, Aline Thatyana Aranda da Rocha Branco Alcantara |
contributor_str_mv |
Robles Júnior, Antonio |
dc.subject.por.fl_str_mv |
Novo Relatório do Auditor Independente Normas Brasileiras de Contabilidade de Auditoria Independente Auditores - Relatórios Auditoria |
topic |
Novo Relatório do Auditor Independente Normas Brasileiras de Contabilidade de Auditoria Independente Auditores - Relatórios Auditoria New Independent Auditor's Report Brazilian Independent Auditing Accounting Standards Auditors' reports Auditing CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
New Independent Auditor's Report Brazilian Independent Auditing Accounting Standards Auditors' reports Auditing |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Since December 2016, the Independent Auditor's New Report (NRA) has been in effect, created due to investor demand for more information on the auditor's work. After three years of new reports issued, the need arises to identify whether these reports demonstrate that the objectives that motivated their creation were met, that is, if more information, customization and clarity were presented. To this end, this research was conducted using quali-quanti analyzes through careful reading of the standards that created the NRA and exploratory documentary study of the independent auditor's reports regarding the financial statements from 2016 to 2018. Analyzing their structures, customizations and readability. Key Audit Matters (PAAs) and the types of reports issued were also identified. For readability analysis, the Flesch Reading Ease formula developed by Rudolf Flesch was used. The analyzed companies were the winners of the Transparency Trophy of 2017 and 2018 participants from the same segments. The results showed that the reporting frameworks were 100% compliant with NBC TA 700, the reports averaged 3 PAAs per report issued, some reports were standardized rather than customized, and the 100% readability of the reports is below 30, i.e., very difficult, with readability for users with at least complete graduation. Thus it can be observed that some items that motivated the creation of the NRA were answered as: more transparency and information through the PAAs. And others have not yet been fully met, such as: customization and clarity |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-11-13T09:33:19Z |
dc.date.issued.fl_str_mv |
2019-10-31 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Alves, Aline Thatyana Aranda da Rocha Branco Alcantara. O Novo Relatório do Auditor Independente (NRA). 2019. 64 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/22781 |
identifier_str_mv |
Alves, Aline Thatyana Aranda da Rocha Branco Alcantara. O Novo Relatório do Auditor Independente (NRA). 2019. 64 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
url |
https://tede2.pucsp.br/handle/handle/22781 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Economia, Administração, Contábeis e Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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