Relatórios de auditoria: estudo sobre as ressalvas e os parágrafos de ênfase das empresas exploradoras de ativos biológicos listadas na BM&FBOVESPA

Abstract

In view of the convergence to international standards, Brazil, with the purpose of increasing the comparability and reliability of its accounting in relation to IFRS, aims at the establishment of accounting pronouncements that have the objective of standardization. For this purpose, CPC 29 - Biological Assets and Agricultural Products (2009) was created for the registration and verification of biological assets and agricultural products. The subject of this article, in view of the various changes that have occurred in the face of IFRS and CPC 29, aims to identify the most frequently mentioned issues in the exceptions and emphasis paragraphs in the audit reports of the biological asset explorers listed on Bovespa. To that end, a total of 21 companies were selected that present biological assets in their annual financial statements, after which their audit reports were analyzed. Of the total of 21, only one company was left out because it was not located in the middle of the search for data collection. The research about objectives is classified as descriptive, the approach of the problem is qualitative, it is documentary type. The results show 15 subjects mentioned, what most drew attention was the divergence between the norms used, if they are according to the Brazilian method or the IFRS. It was possible to note from the issues covered that 100% of the audit reports in 2009 and 2016 did not obtain any qualifications or paragraphs of emphasis on the companies' financial statements.