Análise do impacto de uma inconsistência contatada de um trabalho de auditoria sobre os indocadores contabeis da petrobras

Abstract

The Petrobras has been involved in a scandal of money embezzlement and laundering since 2014. The case has been investigated by Brazilian Federal Police. InSeptember 2014, the company PricewaterhouseCoopers (Pwc) denied to issue an opinion about the quarter statements. The company Pwc demanded changes in the demonstrations and the resignation of Petrobras directors to be able to sign opinions. This study aims to evaluate the impact of audits recusal against financialindicators of Petrobras, highlighting the importance of audit in testing the veracity of financialinformation, providing, this way, confidence to investors. A methodology used cover a temporal study of sampledfinancial indicators that were divided into two periods, before and after the inconsistency found by audit.It wereanalyzed 3 (three) financial indicators: liquidity index, financial account and market indicators. It was utilizedthe statistic method, test t-student, to help the calculation and analysis, considering it is independent and small samples. The confidence levelwas regarded as 95%, so the significance is 0,05. The results of temporal analysis show that there was impact on the financial and economic situation of Petrobras after the studiedinconsistency. The average of general financial index decreased from 1,44to 0,73 after the inconsistency. Statistical analysis evaluated by the test t-student obtained results that largely reject the null hypothesis, while few results accept the null hypothesis. Thus, it was concluded that the inconsistencynoted by the company Pwcaffected the results of Petrobras