Processos de infrações cometidas pelos auditores independentes e julgados pela comissão de valores mobiliários

Abstract

The present study sought to identify the main infractions committed by independent auditors, which resulted in sanctioning administrative processes judged by the Securities and Exchange Commission - CVM during the years 2010 to December 2022. To carry out the study, the methodology used was classified, regarding the approach , as qualitative, with regard to the objective, it was classified as descriptive and, regarding the procedures, documentary. The results of the study showed non-compliance with rules applicable to the audit activity as the main infraction committed in the period of time determined by the study, followed by non-submission to the External Quality Review Program and non-compliance with accounting standards. Among the penalties applied, it was possible to identify that, during the research process, the fine, which was the most frequent with 72.38%, followed by suspension with 18.09%, with the warning and temporary ban in last place, this presented the cases of recidivism of accused auditors. The study concluded that, despite all the laws, standards and procedures to be adopted by the audit, an increase in infraction processes was evident, which, for the most part, were related to non-compliance with rules. Given this reality raised by the study, the need for improvements is evident, considering that independent auditing plays a role of great responsibility and relevance for the capital market, since it is through the audit report that various users make decisions significant information about the audited company, in addition to contributing to the dissemination of quality information. It is up to regulatory bodies to adopt policies to mitigate audit problems, in order to improve the functioning and assist in the development of the Brazilian capital market.