Análise dos relatórios de auditoria independente do Cruzeiro Esporte Clube dos últimos três anos

Abstract

The aim of this study is to analyze the Cruzeiro Esporte Clube independent audit reports from 2017 to 2019 emphasizing the different independent auditors’ opinions regarding the situation the club faced and whether they are aligning with the reality. Therefore, a qualitative descriptive research was conducted through a documental analysis which also counts with independent audit reports related to the earlier mentioned period of time available on the club official website, besides opposing to the conjuncture the club went through. Having said that, the research identified that, during the analysis period, only considering the 2019 reports there have been opinion remarks. Such remarks pointed the lack of enough evidence and accounting practices that differs from the accounting regulations Norms and Principles. Regarding the previous years, the 2018 report highlights the uncertain related to an operational continuance, as for the 2017 report there has not been any remark that could have a significant impact.