Fatores explicativos das diferenças de expectativas em auditoria no Brasil

Abstract

This study sought to verify which variables interfere with the expectations of accounting users in relation to the duties of external auditors in Brazil. In addition, the current situation of differences in expectations between auditors and non-auditors in relation to the duties of the external audit after reviewing the international auditing standards that culminated in the application of the New Report of the Auditors in Brazil in the year of 2017. Questionnaires applied in two national congresses and made available electronically resulted in 185 valid answers for analysis. Mann-Whitney tests revealed that recent changes in the auditors' report were not able to remove the differences in audit expectations in the Brazilian context, given the persistence of lower auditor expectation compared to other non-auditors. In addition, results from the regression model indicated that, in general, the users' expectation of accounting in relation to the auditors' duties can be explained mainly by the lack in the report of the auditors of information related to the audited entity and the audit process. By including in the auditors' report information on the audited entity and on the audit process that are not yet included in the current model, such as greater detail on audited company controls that reduce the risk of fraud, aggressiveness of accounting policies for the use of management results, materiality used in the work of the auditor and significant changes in the audit work in relation to the previous year, interferences in users' expectations may occur. The study's limitations were the composition of the sample, which was predominantly given by respondents trained in Accounting Sciences, and may lead to bias in results due to greater familiarity with the accounting and auditing field, as well as the unavailability of data from previous years for comparation. Finally, this work, in line with international studies, contributes with the literature on accounting auditing in the Brazilian field and can provide insights for improving the practice of the report produced by the auditors.