Análise dos relatórios de auditoria independente das empresas listadas no Novo Mercado da Bovespa

Abstract

This study analyzed the content of the independent audit reports issued on the financial statements of companies listed on the Novo Mercado segment of the Bolsa de Valores de São Paulo. With this analysis we tried to identify the main differences and similarities in the content of opinions issued by the auditors on the financial statements of companies in 2012. The study was developed based on a literature and documents, and data were collected and categorized to be submitted to a comparative analysis of companies belonging to different sectors of economic research. The survey also ranks as descriptive of its objectives and qualitative as its nature, because the approach defined for the selection goes beyond the quantification of data on the subject, but identifies the main points of modified opinion and the reasons that led this decision by the independent auditors. The sample consisted of 129 companies and the most significant results of this research indicate that the financial statements of companies listed on the Novo Mercado are appropriate to international accounting standards and evidence in their reports the main points of view raised by independent audits.