A auditoria em instrumentos financeiros derivativos com designação de Hedge em conformidade com as normas contábeis brasileiras

Abstract

For an auditor to be able to express an opinion on the financial statements of entities that carry out transactions with hedge derivative instruments in Brazil, he must know the functioning of these instruments, the legislation and accounting rules governing its use, as well as the rules governing the audit activity. Only this way the auditing can achieve its goal of increasing the level of trust in the financial statements by users. The overall objective of the study consisted in carrying out a literature search on the subject and present the most relevant points for performing an audit in these instruments, according to the information found on the literature and the law researched. It was concluded that the high complexity of some derivatives leads to the need for further qualification by the auditor, and that it´s necessary to promote the access to information on the subject, allowing more auditors to qualify to perform this type of service.