Análise do papel do auditor contábil em casos de corrupção frente a questões éticas: estudo de caso: Petrobras S.A.

Abstract

Petrobras is one of the biggest companies in terms of financial power in Brazil. However, a series of corruption scandals came to the public during 2014, as shown in the audit opinions and in the national media. This present paper aims to understand the role of the auditor in the execution of his tasks, and how ethics, which he has to practice impartially, can affect his opinions, using Petrobras as an example, which wisely faced ethical problems related to corruption, and how the audit reports suffered significant disturbances on that period, verifying its topics and how they have changed in a sample of time, using the audit results since 2013 – one year before the corruption scandal –, with the analysis from the auditors, which is provided annually, showing the consequences for the company and the society when moral and ethics are not respected. After developing this study, it was concluded that the audit shows ethical problems related to corruption, which were evidenced in its reports.