Novo relatório do auditor independente: uma análise dos principais assuntos de auditoria evidenciados nas empresas do setor aéreo brasileiro

Abstract

Brazil adopted international auditing standards in 2009, and recently implemented a major change, the CFC's NBC-TA 701, which aims to have the independent auditor determine the main audit issues, describing them in their report on the audit of companies listed. In this context, the present work deals with what has been evidenced by the independent auditors in relation to the main auditing issues in the companies of the Brazilian air sector, in the statements released in 2017 with base date 2016. This is a descriptive and qualitative research, since it is more related to the collection of information to help in understanding the topic addressed. The information was collected through the Financial Statements disclosed on the websites of the airlines themselves. There were two similar issues in the main audit issues in the two listed companies in the Brazilian air segment; the Revenue of Passengers and Reserves for Maintenance. The study shows that in both companies it was pointed out the dependence on the functioning of information systems in the case of Passenger Revenue, and the magnitude of the values involved and subjectivity in the judgment of estimates of maintenance costs, in the case of Reserves for Maintenance.