Estudo de caso sobre os relatórios das opiniões das auditorias sobre as demonstrações financeiras da Petrobras, antes e após a operação Lava Jato"

Abstract

This study aims to measure the impact that Operation Lava Jet caused in the independent audit reports of Petrobras' financial statements for the years 2013, 2014, 2015 and 2016. The Lava jet operation began in 2009, investigating Fuel Stations and Lava Jets, which handled illicit resources, linked to criminal organizations initially investigated. The operation is considered the largest investigation of money laundering and corruption that has ever occurred in Brazil. The main purpose of the audit is to increase the degree of confidence of the financial statements to the users. In this sense, the study will demonstrate how the independent auditors 'opinions on Petrobras' financial statements were compared, comparing the reports before and after the operation. The comparisons show that, in the year prior to the public disclosure of the investigations, there was no reservation and the effects of jet lag were not highlightedeither. Already in 2014 with the disclosure of the investigations, the independent auditors delayed the disclosure of audit reports and in the years 2015 and 2016 the reports were released on time and the effects of the investigations were emphasized.