Pareceres de Auditoria: uma análise dos parágrafos de ênfase e ressalvas constantes nas demonstrações contábeis das companhias do subsetor de embalagem, madeira e papel listadas na BOVESPA.

Abstract

With the standardization of standards and the high level of competition, as companies began to hire with more frequency of the services Independent Auditors, with the purpose of get a confirmation about a true financial condition and assets of the bank, presented in his statements. At the moment what the auditor from to with pretexts what undertake as demonstrations or if you have questions regarding registration determined, it must issue opinion qualified and/or emphasis paragraphs. The objective of this study is to analyze frequently factors that motivate the audit opinions issued with caveats and / or emphasis paragraphs at the brazilian companies in the subsector of packaging, wood and paper listed on the Bovespa in the 2010 period to 2015. To therefore, the research was characterized as descriptive, bibliographical and qualitative with use content analysis technique. Were analyzed 11 companies, of which were extracted 62 opinions audit, and 4 opinions no were available and exhibit-that 42 opinions contained caveats and / or emphasis paragraphs. That is, the results show that os reasons frequently opinions qualified consist of debentures and loans with covenants financial not met and lack of reclassification of shares recorded in current liabilities to current liabilities no. Regarding the emphasis paragraphs, os are reasons as differences in accounting practices adopted in Brazil and the USA and a restatement of the financial statements.