Avaliação dos analistas de mercado sobre a relevância dos trabalhos dos auditores independentes na análise financeira das sociedades anônimas (S.A) de capital aberto

• Autor(a) principal: Santos, Naiara Leite dos
• Data de Publicação: 2013
• Outros Autores: Martins, Caroline Miriã Fontes, Martins, Pablo Luiz, Santos Neta, Maria do Carmo, Chain, Caio Peixoto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UFLA
• Texto Completo: http://repositorio.ufla.br/jspui/handle/1/13094
• topic: Auditoria; Demonstrações financeiras; Escândalos corporativos; Audit; Financial statements; Corporate scandals

Note in the current economic order publicly traded companies, performing productive activities, operational and financial. As a way to demonstrate greater transparency and following norms, these companies hire independent auditors to examine its accounting and financial information. Over the last twelve years the world has faced with major corporate scandals, in some of these cases was detected fraudulent participation of independent auditors. After these revelations the profession of auditors has gone through a lack of credibility, especially by financial analysts, who are the professionals responsible for directing investors toward choose which company to invest. Was studied in this work if the image of the independent auditor was affected due to the recent corporate scandals. To understand batter this problem were sent questionnaires with open and closed questions, for a sample of financial analysts present in publicly traded companies registered in the site of BM&F Bovespa. Based on the literature about the subject, this paper tried to answer whether the Financial Analysts tend to underestimate the importance of the work of the auditor to obtain reliable financial information or the Market Analysts believe that auditors are not effective in identifying errors and fraud relevant to the financial statements. Considering the results obtained from the responses of participants analysts, it was understood that the reliability and image of the auditor, for the financial analysts, are shaken. Analysts said that the duties performed by the independent auditors are extremely important for businesses, however these agents have stated that the credibility of the work of the external auditors needs to be bailout.