Fraude e auditoria no caso Americanas S.A.: uma análise à luz das normas brasileiras de contabilidade

Abstract

Americanas S.A, one of the main retailers in the Brazilian market, was the scene of one of the biggest accounting frauds today and with results that directly affected its shareholders, the company's image and reliability in the market. In this context, the present study proposed to analyze the failures in internal controls and audit processes in the case of Americanas S.A. The objective further branches out by intending to identify the main failures in compliance with Brazilian accounting standards by the

companies responsible for the audit Americanas S.A.; examine the implications of non- compliance with the requirements set out in Brazilian accounting standards for the

general context of the fraud committed at Americanas S.A.; and identify insights to improve risk management in retail companies, aiming to prevent fraudulent practices and strengthen corporate governance. The study was carried out through a comparative analysis between those set out in NBC-TA 265 and NBC-TA 200 for the audits carried out at Americanas S.A by PwC in 2021 and by BDO in 2022. As a result, it was possible to visualize the importance of prioritize internal control systems as a strategy to combat fraudulent practices, together with the significant relevance of professional skepticism in the evaluation of audit reports and that maintaining this criterion throughout the entire analysis period is crucial for risk management and prevention of fraudulent practices.