Determinantes contábeis na emissão de relatórios dos auditores independentes com opinião modificada

Abstract

The audit work requires the presentation of a report containing the auditor’s opinion on the analyzes carried out on an organization’s financial statements, under the terms expressed by NBC – TA 700, in which each report has its own rules and it is up to the auditor to issue an appropriate report before the circumstances presented. In addition to the unqualified opinion, there are three types of modified opinion: qualified opinion, adverse opinion and abstention from opinion. The decision on what type of modified opinion the auditor will give in his report will depend on the nature of the matter and the judgment made by him. The general objective of the work is to identify the accounting determinants that lead the auditor to modify his opinion in his report, issued to cyclical consumer companies registered with the CVM. The work is based on the study by Pessoa (2018), differing from this by the type of sample. 85 RAI’s were collected from cyclical consumption companies, being limited to the fabric, clothing and footwear segment, due to a greater number of RAI with modified opinion, totaling 19 companies, on which the insolvency factor was calculated, based on the methodology Kanitz and then the Kanitz thermometer in which it was possible to classify each company as solvent, insolvent, or in the dark. It was found for companies with modified reports the high third-party equity participation indicator, which may be associated with the report with no opinion. In addition, this high accounting determinant also coincided with the paragraph of emphasis with uncertainty of continuity, issued to companies in the sample that obtained the classification through the Kanitz insolvency factor as a penumbra.