A relação entre o parecer de auditoria e a troca de auditoresuma investigação nas instituições financeiras brasileiras

Resumo

The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor, without bias by the interested of the professional involved, since this is solely a documental study. Therefore, one arrives at diverse hypotheses in regard to the occurrence of a qualified report as a factor that encourages the administration to change auditors and in relation to the mandatory turnover of auditors favoring the issuing of qualified reports. In addition to the documental study, this paper is also comprised of a review of the academic and specialized literature that is the basis for the made questions addressed. The results obtained after the considerations and verification observed in the bibliographic studies, and the tests results from the Chi-square statistics, verify that the administration is more favorable to changing auditing firms when it receives a report modified by relevant safety clauses and emphases than when it receives a clean report from the current auditing firm. Another verification is the absence of a relationship between adopting the mandatory auditing turnover and issuing modified reports in the years after such change takes place.

Ficha do documento

Tipo

Dissertação

Ano

2008

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/11262

Palavras-chave

Auditoria independenteRodízio obrigatório de auditoriasParecer do auditorInstituições financeirasNormas de auditoriaIndependent auditorMandatory turnover of auditorsAuditor’s reportFinancial institutionsAuditing standardsAdministração de empresasAuditoria