O PARECER DE AUDITORIA COMO INSTRUMENTO DE REDUÇÃO DO RISCO DE FRAUDE NAS DEMONSTRAÇÕES CONTÁBEIS
DOI:
https://doi.org/10.56238/levv16n52-082Palavras-chave:
Auditoria, Opinião, Risco de FraudeResumo
Nos últimos anos, casos de fraudes em demonstrações contábeis de grandes empresas com ações negociadas no mercado financeiro nacional e internacional têm sido reportados no Brasil. O que esses casos têm em comum é que todas as empresas envolvidas foram auditadas de forma independente ao longo dos últimos anos e tiveram seus pareceres de auditoria publicados juntamente com as demonstrações contábeis fraudulentas. O objetivo geral deste artigo é refletir sobre o papel do parecer de auditoria nas demonstrações contábeis publicadas. O trabalho foi realizado por meio de uma análise quali-quantitativa, utilizando o software Nvivo®, com base nos pareceres de auditoria das demonstrações contábeis fraudulentas de empresas listadas com ações negociadas na bolsa de valores brasileira ao longo dos últimos 13 anos. Os dados coletados demonstram que os auditores têm maior responsabilidade na detecção de fraudes nos relatórios estudados. Percebe-se que os auditores têm dado relevância nesse contexto por meio do qual se pode transmitir aos usuários das informações que os resultados presentes nas demonstrações contábeis analisadas foram criteriosamente analisados sob a ótica da detecção de fraudes, tendo em vista que os auditores assumem a responsabilidade nesse ínterim. Concluiu-se que os pareceres de auditoria não devem ser tomados como instrumentos para garantir a prevenção e a detecção de fraudes nas demonstrações contábeis divulgadas ao mercado financeiro, mas apenas como mais um instrumento para reduzir os riscos de fraudes contábeis nessas demonstrações.
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