Auditoria em instituições financeiras: limitações e responsabilidades - um estudo do caso PanAmericano

Abstract

The activity of external audit, among other purposes, is dedicated toexamining the financial statements of the most diverse sectors of the economy. The importance of the auditor's work is demonstrated even more emphatically, when one considers that, from his opinion, such statements would receive more support to shareholders, investors and other stakeholders. However, the inability, or perhaps the impossibility, that these professionals may perceive the existence of significant impact of accounting fraud, have prompted the emergence of serious questionsregarding the responsibility of facing these same episodes. In turn, auditors tend to reject such criticism, arguing in favor of the weight limitations of the their work, especially with regard to banking secrecy. In this context, in the midst of these controversies, this study aims to explore the theme, seeking to determine possible answers to the questions presented, and drawing upon to do so, not only the theoretical available, but also the exposure, by way of example, a recent case and true, high-profile national, involving Banco PanAmericano.