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Portuguese Abstract: A qualidade da auditoria demonstra ser um tema bastante complexo e de dificil mensuracao sobre o nivel de qualidade das auditorias realizadas no mercado brasileiro. As empresas listadas na Bolsa de Valores sao na maioria auditadas por empresas denominadas Big Foure nesse contexto o mercado atribui as firmas pretexto de maior qualidade em seus desempenhos quando comparados com as nao Big Four. No Brasil, casos recentes de escândalos financeiros aconteceram em paralelo ao processo de adocao as normas internacionais de contabilidade e auditoria e propicia momento para analisar a adequacao dos servicos de auditoria ao processo de convergencia. Diante do cenario, surge a problematica: As empresas de auditoria possuem qualidade uniforme, baseando-se no criterio tecnico de seu julgamento quando da adocao adequada do CPC 12 – Ajuste a valor presente pelas companhias abertas brasileiras? O objetivo consiste em investigar a uniformidade da qualidade dos servicos realizados pelas firmas de auditoria no Brasil sobre as companhias abertas brasileiras, baseando-se na adocao a Deliberacao CVM no 564/08. A pesquisa consistiu na analise dos relatorios contabeis, formulario de referencia e dos auditores das companhias do setor de Construcao e Engenharia entre os anos de 2010 e 2011, revelando entre seus principais resultados a ausencia de qualidade uniforme no relatorio dos auditores independentes com base na adocao ao ajuste a valor presente.English Abstract: Audit quality is a complex issue and difficult to measure on the audit quality level in the Brazilian stock exchange. Most of the companies listed on the on the stock exchange are audited by companies called the Big Four and in this context, the market assigns to them pretext of higher quality in their performances when compared with the non-Big Four companies. In Brazil, recent financial scandals while international accounting and auditing standards were been adopted. This provides an opportunity to analyze the adequacy of audit services to the convergence process. Given the scenario, the problem arises: Have the audit firms uniform quality, based on the technical criteria of their judgment when the proper adoption of CPC 12 – adjustment to present value by Brazilian listed companies? The objective of this study is to investigate the uniformity in the quality of services performed by audit firms in Brazil about Brazilian listed companies based on adoption to CVMdeliberation number 564/08. This paper consists on the analysis of the accounting reports, reference form and the Auditors of the companies of the construction and engineering sector in years 2010 and 2011, revealing among its main findings the absence of uniform quality inthe independent auditor’s report based on the adoption to the adjustment to present value. |
