Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFRGS |
Texto Completo: | http://hdl.handle.net/10183/183022 |
Resumo: | The objective of the Audit is to increase the degree of reliability in the financial statements by the users. The Report prepared by the independent auditor is the product resulting from an Audit assurance work, so that it presents the final result of the work performed regarding the audited content, which expounds the Auditor's conclusion. Convergence to International Accounting Standards prompted significant changes related to the New Audit Report. In view of such normative changes, the purpose of this research is to identify the nature of the Major Audit Matters disclosed by the Independent Auditors from the implementation of the New Auditor's Report by the companies listed on the BOVESPA. Regarding methodological procedures, this study is classified as qualitative, descriptive and documentary. In order to compose the present work, a survey was carried out on the BM&F. The investigation focused on the audit reports for the 2016 financial year of the 437 companies listed on the Stock Exchange. The main results showed that the main subjects were related to the Recoverable Value of the Asset; Provisions and Contingencies; Revenue Recognition; Realization of deferred taxes; and Fair value measurement. |
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Mello, Amanda Silva deBonotto, Mariana Manfroi da Silva2018-10-02T02:35:00Z2017http://hdl.handle.net/10183/183022001073105The objective of the Audit is to increase the degree of reliability in the financial statements by the users. The Report prepared by the independent auditor is the product resulting from an Audit assurance work, so that it presents the final result of the work performed regarding the audited content, which expounds the Auditor's conclusion. Convergence to International Accounting Standards prompted significant changes related to the New Audit Report. In view of such normative changes, the purpose of this research is to identify the nature of the Major Audit Matters disclosed by the Independent Auditors from the implementation of the New Auditor's Report by the companies listed on the BOVESPA. Regarding methodological procedures, this study is classified as qualitative, descriptive and documentary. In order to compose the present work, a survey was carried out on the BM&F. The investigation focused on the audit reports for the 2016 financial year of the 437 companies listed on the Stock Exchange. The main results showed that the main subjects were related to the Recoverable Value of the Asset; Provisions and Contingencies; Revenue Recognition; Realization of deferred taxes; and Fair value measurement.application/pdfporAuditoria contábilNormas contábeisAccounting AuditMain Audit IssuesNew Audit ReportBrazilian Accounting StandardsNatureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditorinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisUniversidade Federal do Rio Grande do SulFaculdade de Ciências EconômicasPorto Alegre, BR-RS2017Ciências Contábeisgraduaçãoinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFRGSinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSORIGINAL001073105.pdfTexto completoapplication/pdf675536http://www.lume.ufrgs.br/bitstream/10183/183022/1/001073105.pdf1e1b0d5591f07d8ca61b38939f680d21MD51TEXT001073105.pdf.txt001073105.pdf.txtExtracted Texttext/plain74485http://www.lume.ufrgs.br/bitstream/10183/183022/2/001073105.pdf.txt995100588385e6fbce6fcbd9ce7a5ca6MD52THUMBNAIL001073105.pdf.jpg001073105.pdf.jpgGenerated Thumbnailimage/jpeg1797http://www.lume.ufrgs.br/bitstream/10183/183022/3/001073105.pdf.jpg05faaf9adbcc208b87c7137c6ae7728dMD5310183/1830222019-06-07 02:35:19.895479oai:www.lume.ufrgs.br:10183/183022Repositório de PublicaçõesPUBhttps://lume.ufrgs.br/oai/requestopendoar:2019-06-07T05:35:19Repositório Institucional da UFRGS - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.pt_BR.fl_str_mv |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
title |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
spellingShingle |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor Mello, Amanda Silva de Auditoria contábil Normas contábeis Accounting Audit Main Audit Issues New Audit Report Brazilian Accounting Standards |
title_short |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
title_full |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
title_fullStr |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
title_full_unstemmed |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
title_sort |
Natureza dos principais assuntos de auditoria no 1º ano de implementação do novo relatório do auditor |
author |
Mello, Amanda Silva de |
author_facet |
Mello, Amanda Silva de |
author_role |
author |
dc.contributor.author.fl_str_mv |
Mello, Amanda Silva de |
dc.contributor.advisor1.fl_str_mv |
Bonotto, Mariana Manfroi da Silva |
contributor_str_mv |
Bonotto, Mariana Manfroi da Silva |
dc.subject.por.fl_str_mv |
Auditoria contábil Normas contábeis |
topic |
Auditoria contábil Normas contábeis Accounting Audit Main Audit Issues New Audit Report Brazilian Accounting Standards |
dc.subject.eng.fl_str_mv |
Accounting Audit Main Audit Issues New Audit Report Brazilian Accounting Standards |
description |
The objective of the Audit is to increase the degree of reliability in the financial statements by the users. The Report prepared by the independent auditor is the product resulting from an Audit assurance work, so that it presents the final result of the work performed regarding the audited content, which expounds the Auditor's conclusion. Convergence to International Accounting Standards prompted significant changes related to the New Audit Report. In view of such normative changes, the purpose of this research is to identify the nature of the Major Audit Matters disclosed by the Independent Auditors from the implementation of the New Auditor's Report by the companies listed on the BOVESPA. Regarding methodological procedures, this study is classified as qualitative, descriptive and documentary. In order to compose the present work, a survey was carried out on the BM&F. The investigation focused on the audit reports for the 2016 financial year of the 437 companies listed on the Stock Exchange. The main results showed that the main subjects were related to the Recoverable Value of the Asset; Provisions and Contingencies; Revenue Recognition; Realization of deferred taxes; and Fair value measurement. |
publishDate |
2017 |
dc.date.issued.fl_str_mv |
2017 |
dc.date.accessioned.fl_str_mv |
2018-10-02T02:35:00Z |
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info:eu-repo/semantics/publishedVersion |
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publishedVersion |
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001073105 |
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