Análise da auditoria externa como ferramenta de apoio para a avaliação de empresas: um estudo de caso

Abstract

In this work a study was conducted to analyse the relevance of external auditing for evaluations of companies. Through a case study it was sought to present the relevance of an external audit as a corroboration tool for the evaluation of companies, when based on the accounting statements.In this way the estimated value of the company was given using two characteristics. Firstly, using the accounting statements as a base, the discounted cash flow method was applied to evaluate the company. Secondly, these accounting demonstrations were adjusted according to the external audit report which presented two observations regarding the accounting statements. Thus, with the intentionof presenting a qualitative understanding, it has been concluded that from the analyses of the results, the external audit is a relevant agent for the evaluation of companies based on accounting figures.