ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET

Detalhes bibliográficos
Autor(a) principal: Souza, Renata Cveigorn de Azevedo e
Data de Publicação: 2013
Outros Autores: Silva, Leticia Medeiros da
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/40015
Resumo: This study aimed to analyze the content of the independent audit opinions issued about standard financial statements published for the calendar year 2011 of Brazilian companies listed on the BM&FBOVESPA Corporate Governance segment of the New Market. This analysis tried to point out their similarities and differences. This was a descriptive and explanatory nature of literature and documents with a qualitative approach, data were collected by applying the technique of content analysis. Currently there are 128 companies listed. However, 127 were analyzed because one of them hadn’t published its financial statements. The most significant results of the research indicated: a) there are only two opinions qualified b) predominance of four major companies worldwide independent audit c) preparation of all financial statements in accordance with International Financial Reporting Standards (IFRS) d) include an emphasis paragraph and other matter paragraph in almost all opinions. It found high degree of homogeneity among them.
id UFRGS-23_f69d24a5c8ed221713d0767604b5e2fe
oai_identifier_str oai:seer.ufrgs.br:article/40015
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKETANÁLISE DOS RELATÓRIOS DE AUDITORIA INDEPENDENTE DAS EMPRESAS DO NOVO MERCADORelatórios de auditoria independenteBM&FBOVESPAGovernança corporativaNovo mercadoIndependent audit opinionsBM&FBOVESPACorporate governanceNew marketThis study aimed to analyze the content of the independent audit opinions issued about standard financial statements published for the calendar year 2011 of Brazilian companies listed on the BM&FBOVESPA Corporate Governance segment of the New Market. This analysis tried to point out their similarities and differences. This was a descriptive and explanatory nature of literature and documents with a qualitative approach, data were collected by applying the technique of content analysis. Currently there are 128 companies listed. However, 127 were analyzed because one of them hadn’t published its financial statements. The most significant results of the research indicated: a) there are only two opinions qualified b) predominance of four major companies worldwide independent audit c) preparation of all financial statements in accordance with International Financial Reporting Standards (IFRS) d) include an emphasis paragraph and other matter paragraph in almost all opinions. It found high degree of homogeneity among them.Este estudo objetiva analisar o conteúdo dos relatórios de auditoria independente emitidos sobre as demonstrações financeiras padronizadas publicadas referentes ao ano-calendário de 2011 de empresas brasileiras listadas na BM&FBOVESPA no segmento de governança corporativa do novo mercado. Para essa análise, procura-se apontar suas principais semelhanças e diferenças. Trata-se de uma pesquisa descritiva e explicativa, de natureza bibliográfica e documental, com abordagem qualitativa, cujos dados foram coletados mediante aplicação da técnica de análise de conteúdo. Atualmente existem 128 empresas listadas no novo mercado, entretanto, foram analisados 127 relatórios, pois uma das empresas não teve suas demonstrações financeiras publicadas. Os resultados mais significativos da pesquisa indicaram: a) existência de apenas dois relatórios com ressalva; b) predominância das quatro grandes empresas mundiais de auditoria independente; c) elaboração de todas as demonstrações financeiras consolidadas de acordo com as normas internacionais de relatório financeiro (IFRS); d) inclusão de parágrafo de ênfase e parágrafo de “outros assuntos” em quase todos os relatórios. A partir da análise, constatou-se elevado grau de homogeneidade entre as opiniões e informações constantes nos relatórios das empresas pesquisadas.UFRGS2013-12-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/40015ConTexto - Contabilidade em Texto; v. 13 n. 25 (2013): Set./Dez. 20132175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/40015/pdf_10Souza, Renata Cveigorn de Azevedo eSilva, Leticia Medeiros dainfo:eu-repo/semantics/openAccess2014-02-04T16:06:48Zoai:seer.ufrgs.br:article/40015Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-02-04T16:06:48ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
ANÁLISE DOS RELATÓRIOS DE AUDITORIA INDEPENDENTE DAS EMPRESAS DO NOVO MERCADO
title ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
spellingShingle ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
Souza, Renata Cveigorn de Azevedo e
Relatórios de auditoria independente
BM&FBOVESPA
Governança corporativa
Novo mercado
Independent audit opinions
BM&FBOVESPA
Corporate governance
New market
title_short ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
title_full ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
title_fullStr ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
title_full_unstemmed ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
title_sort ANALYSIS OF OPINIONS OF INDEPENDENT AUDITORS OF THE COMPANY OF NEW MARKET
author Souza, Renata Cveigorn de Azevedo e
author_facet Souza, Renata Cveigorn de Azevedo e
Silva, Leticia Medeiros da
author_role author
author2 Silva, Leticia Medeiros da
author2_role author
dc.contributor.author.fl_str_mv Souza, Renata Cveigorn de Azevedo e
Silva, Leticia Medeiros da
dc.subject.por.fl_str_mv Relatórios de auditoria independente
BM&FBOVESPA
Governança corporativa
Novo mercado
Independent audit opinions
BM&FBOVESPA
Corporate governance
New market
topic Relatórios de auditoria independente
BM&FBOVESPA
Governança corporativa
Novo mercado
Independent audit opinions
BM&FBOVESPA
Corporate governance
New market
description This study aimed to analyze the content of the independent audit opinions issued about standard financial statements published for the calendar year 2011 of Brazilian companies listed on the BM&FBOVESPA Corporate Governance segment of the New Market. This analysis tried to point out their similarities and differences. This was a descriptive and explanatory nature of literature and documents with a qualitative approach, data were collected by applying the technique of content analysis. Currently there are 128 companies listed. However, 127 were analyzed because one of them hadn’t published its financial statements. The most significant results of the research indicated: a) there are only two opinions qualified b) predominance of four major companies worldwide independent audit c) preparation of all financial statements in accordance with International Financial Reporting Standards (IFRS) d) include an emphasis paragraph and other matter paragraph in almost all opinions. It found high degree of homogeneity among them.
publishDate 2013
dc.date.none.fl_str_mv 2013-12-17
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/40015
url https://seer.ufrgs.br/index.php/ConTexto/article/view/40015
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/40015/pdf_10
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 13 n. 25 (2013): Set./Dez. 2013
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766349733429248

Registros relacionados