Estudo dos pareceres de auditoria das demonstrações contábeis das companhias abertas do setor do comércio listadas na BM&FBOVESPA.

Abstract

This work had as objective to analyze if the independent audit opinions of the accounting statements, of the companies listed in the BM&FBOVESPA, from the Trade Sector, are presented according with the Brazilian accounting standards, in their formal and informational aspects, in the 2016 financial year. The methodology used for the development of this research was the bibliographic, documental with a quantitative-qualitative approach. With regard to analyzes carried out in the audit opinions of the accounting statements of the companies involved, it was observed these documents are in full agreement with the current regulations in that they were issued. It was verified also points such as localization, company that realized the audit, expressions used, kinds of opinion, among others. It was observed that highest concentration of market in the independent audit companies is in the Big Four group, that were present in 65% of opinions realized in the companies involved in this research. In the opinions issued, expressions that are part of NBC T 11 were not used, but this did not influence the main idea exposed. To the end, it is concluded that opinions were satisfactory in their formal and informational aspects, however, with some points to be analyzed for next researches. Keywords: