Novo relatório do auditor independente: uma análise dos principais assuntos de auditoria evidenciados nas empresas do segmento de telecomunicações no Brasil

Abstract

As a result of the 2008 global crisis, the role of independent auditors in the elaboration of their audit reports was reinforced (previously called as opinion) and better information were demanded about their findings in the audited companies, thus originating the Key Audit Matters (KAM). In this context, this article identifies and analyzes the Key Audit Matters highlighted by independent auditors in companies listed on the Brazilian stock exchange in the telecommunications sector in 2019, whose publication took place in 2020. The research has a descriptive character and addresses the problem qualitatively, with a view to establishing links between the Key Audit Matters and elucidating the issue through the interpretation of similarities between companies. All information was collected on the website of Brasil, Bolsa e Balcão (B³), as a way to certify the reliability of the information. It was observed that four subjects were recurrent in most companies, namely: the adoption of a new accounting pronouncement (CPC 06 R2); revenue recognition; the existence of federal tax credits arising from lawsuits and provision for contingencies. The study shows that the first and third issues stem from events that similarly impacted the vast majority of companies in Brazil, while the second and fourth issues are inherent to the sector, mainly related to high dependence on technological systems, volume of transactions and relevance of values involved, in the case of contingency provisions.