The relationship between the new report of the independent auditor and the profile of audited companies and audit

Abstract

This research verified the relationship between the content of the new audit report and the profile of audited companies and audit. The number and main audit subjects (PAA) in the reports of Brazilian publicly traded companies were observed. Correlation, mean difference and regression analyzes were performed for the year 2016. The results indicated that companies: larger; more indebted; with higher audit fees; greater tenure; with greater number of subsidiaries; audited by Big Four; with ADR; listed on the Novo Mercado; of regulated sectors and with the presence of an audit committee, present a greater amount of PAA. A greater volume of PAA was found due to the use of discretionary standards, such as impairment, provisions, revenues and taxes. The results indicated that the new report followed the particularities of each company analyzed, evidencing that there were efforts to improve the reliability of the performance of the independent audit.

Keywords

• relatório de auditoria
• principais assuntos de auditoria
• informação contábil