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- Title
Análise da Opinião dos Auditores das Demonstrações Contábeis de Empresas Envolvidas na Operação Lava Jato.
- Authors
Anguleri, Joana; Dalmutt Kruger, Silvana; Gollo, Vanderlei
- Abstract
The study aimed to analyze the opinion of the auditors of the financial statements of the companies involved in Operation Lava Jato. The research is characterized as a descriptive study, conducted from multicases, with documentary and qualitative analysis, of the 10 largest companies listed on the Brazilian Stock Exchange (B3) that were involved in the Lava-jato operation in the period from 2010 to 2018. The results indicate with respect to the auditors' opinion that 72% of the reports were made by the companies belonging to the Big Four audit group. Opinions were observed with reservations in the companies Andrade Gutierrez, Brasken, Inepar, JBS, and Petrobras, and there was abstention of opinion of the auditors in the companies Inepar and Mendes Júnior. The main reasons for the qualified opinion or for the abstention of opinion was due to the lack of proof of balances or uncertainty about the origin of values and information. The auditors of Eletrobras companies, Queiroz Galvão and Vale S.A., did not disclose information in the audit opinion report about the involvement in the Lava Jato operation. Overall, the analysis highlights the relevance of auditors' opinions, especially regarding disclosure and the qualitative characteristics of accounting information, with a view to preserving the image and commitment to users of accounting information.
- Subjects
VALE SA; FINANCIAL statements; STOCK exchanges; AUDITORS; PETROLEO Brasileiro SA; LISTING of securities; LAVA; ACCOUNTING
- Publication
Pensar Contábil, 2022, Vol 23, Issue 83, p4
- ISSN
1519-0412
- Publication type
Article