Title:	Uma análise crítica dos pareceres dos auditores independentes sobre demonstrações contábeis de empresas brasileiras
Authors:	Almeida, Karla Katiuscia Nóbrega de
Orientador(es)::	Vasconcelos, Marco Tullio de Castro
Assunto::	Parecer contábil Normas contábeis Contabilidade Perícia contábil
Issue Date:	27-Jan-2010
Data de defesa::	2006
Citation:	ALMEIDA, Karla Katiuscia Nóbrega de. Uma análise crítica dos pareceres dos auditores independentes sobre demonstrações contábeis de empresas brasileiras. 2006. 125 f., il. Dissertação (Mestrado em Ciências Contábeis)-Programa Multiinstitucional e Inter-Regional de Pós- Graduação em Ciências Contábeis, Universidade de Brasília/UFPB/UFPE/UFRN, João Pessoa, 2006.
Abstract:	The annual report of open corporations, publicly announced to users of accounting information, contains the opinion of independent auditors used as a tool for the analysis under the aspects concerning its connection to the Brazilian Rules of Accounting, its comprehensiveness, and usefulness. Two differential sample groups needed to be defined so that the goals proposed in this research could be achieved: one comprising of 307 opinions of independent auditors from non-financial societies, registered in BOVESPA for the acting of 2004, used as a source for the documental research on the normative connection in the releasing of such documents. The other related to a group of users not included in this opinion – real estate stockbrokers - who were also registered in BOVESPA and represented by their investment analysts whom the questionnaire was addressed to. The answer rate was 42% concerning the investigation of the comprehensiveness and usefulness aspects in the opinion. According to the results obtained, one concluded that the information contained in the opinion of independent auditors on the accounting statements of Brazilian companies and how they have been shown in it do not meet the connection aspects to the Brazilian Rules of Accounting as well as comprehensiveness and usefulness aspects.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Universidade de Brasília, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2006.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Appears in Collections:	Teses, dissertações e produtos pós-doutorado

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