Efeito da troca do auditor independente nos principais assuntos de auditoria das companhias listadas brasileiras

Abstract

The Main Audit Matters (PAAs) seek to address the auditor's judgment on the most significant matters in the audit of the financial statements. Associated with the rotation of audit firms, instituted with the objective of preserving independence, comes to constitute the theme of this study, which aims to analyze the effect of the rotation of audit firms in the reported PAAs. To this end, data were collected from the audit reports of Brazilian listed companies in the years 2018 and 2019. This research contributes to the knowledge of the main risks that companies are subject to and their relationship with the change of the auditor, considering the need for further studies and understanding of the judgments exercised in this area. The results obtained showed a significant participation of smaller audit firms in the Brazilian market with the Big Four. The most communicated matters in the period are related to NBC TG 01 - Impairment of Assets, NBC TG 25 - Provisions, Liabilities and Contingent Assets and risks related to Revenues, Costs and Expenses. It was concluded that companies that did not rotate tend to communicate the same PAAs, and that the rotation effect is a reduction in the amount of published PAAs, as well as the change in the risk reported in most communications. It is estimated that the reported PAAs are related to the risk perception of each independent auditor, with the number of publications impacted by the time taken to monitor the processes with the company and also by external factors, thus justifying their changes. [resumo fornecido pelo autor]