Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2541
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Campo DCValorIdioma
dc.creatorAdalene Olivia Silvestre; Unisinos-
dc.creatorKélim Bernardes Sprenger; Unisinos-
dc.creatorClóvis Antônio Kronbauer; Unisinos-
dc.date2016-04-08-
dc.date.accessioned2016-12-09T17:30:55Z-
dc.date.available2016-12-09T17:30:55Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2189-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2541-
dc.descriptionIn an internationalized negotiating reality, the disclosure of suitable, transparent and comparable information has become essential, providing great importance to international accounting standards. Performing independent audit and the consequent issuance of its report gives greater credibility to the accounting statements. Thus, this study aims to determine which are the main reasons that cause the emission of Independent Audit Report (RAI) modified in companies listed in the traditional segment of the BM&FBOVESPA, in the period pre and post-convergence to international accounting standards. To comply with the goal, it was analyzed the RAI issued among the years 2004 to 2007, pre-convergence period, and the years from 2010 to 2013, post-convergence period. The RAI was collected from 250 companies listed in the traditional segment of the BM&FBOVESPA, from which 184 showed the RAI referring to all the exercises that were focus of the study, totalizing an amount of 1,472 reports. Considering the total of RAI analyzed, 206 showed modifications. About these ones, it was analyzed the reasons to justify such modifications and it was sought the relation between the motivators of the post-convergence period and international standards. The main results show that the reasons prevailing in the pre-convergence period are investments and taxes; however in the post-convergence period are investments and continuity. Regarding to the relationship between the motivators of the post-convergence period and the changes introduced by international standards, it was found that from the total of 213 motivators, 36 refer to the changes as being mainly due to impairment test, leasing, intangible assets and loans and financing.-
dc.descriptionEm uma realidade negocial internacionalizada, a divulgação de informações adequadas, transparentes e comparáveis se tornou essencial, concedendo grande importância às normas internacionais de contabilidade. A realização de auditoria independente e a consequente emissão de seu relatório conferem às demonstrações contábeis maior credibilidade. Assim, o presente estudo tem como objetivo verificar quais são os principais motivos que ocasionam a emissão de relatório de auditoria independente (RAI) modificado, nas empresas listadas no segmento tradicional da BM&FBOVESPA, no período pré e pós-convergência aos padrões internacionais de contabilidade. Para atender ao objetivo, analisou-se os RAI emitidos entre os anos de 2004 a 2007, período pré-convergência, e os anos de 2010 a 2013, período pós-convergência. Foram coletados os RAI das 250 empresas listadas no segmento tradicional da BM&FBOVESPA, das quais 184 apresentaram os RAI referentes a todos os exercícios, foco do estudo, totalizando 1.472 relatórios. Do total dos RAI analisados 206 apresentaram modificações. Sobre esses, realizou-se análise dos motivos que justificaram a modificação e buscou-se a relação existente entre os motivadores do período pós-convergência e as normas internacionais. Os principais resultados demonstram que os motivos predominantes no período pré-convergência são investimentos e tributos; já no período pós-convergência são investimentos e continuidade. Quanto à relação entre os motivadores do período pós-convergência e as alterações trazidas pelas normas internacionais, verificou-se que do total de 213 motivadores, 36 referem-se às alterações, principalmente devido a teste de impairment, arrendamento mercantil, intangível e empréstimos e financiamentos.-
dc.formatapplication/force-download-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 15, No 44 (2016): Janeiro-Abril; p. 75-85-
dc.subjectAudit; Convergence; Independent audit report.-
dc.subjectCiência contábil; Auditoria-
dc.subjectAuditoria; Convergência; Relatório de Auditoria Independente.-
dc.titleAudit modified report: analysis pre and post-convergence to international accounting standards-
dc.titleRelatório Modificado de auditoria: análise pré e pós-convergência aos padrões internacionais de contabilidade - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n44p75-85-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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