Um estudo sobre a aderência normativa dos relatórios dos auditores independentes emitidos para os clubes de futebol participantes do Brasileirão Série A

Abstract

This research aimed to analyze, critically, the level of adherence of the independent auditors' reports issued, in the 2019 and 2020 biennium, for the Brazilian soccer clubs series A, in relation to the Brazilian accounting standards for auditing techniques that regulate their issuance. To carry out this research, the documentary methodology was used, having as primary source 18 reports issued by independent auditors for football clubs in 2019 and 18 in 2020. A qualitative data approach was carried out to identify the characteristics of each report and verify the level of regulatory compliance. These data made it possible to attest that partial adherence and/or non-adherence to the number of sections compatible with the type of opinion, issuance of key audit matters section and proper identification of applicable financial reporting framework present in standard causes a failure to standardize the Independent Audit Report, which may signal a low quality in the level of information provided.