Avaliação dos principais assuntos de auditoria de empresas do segmento de carnes e derivados

Abstract

As a result of the great industrial advance started in England and later spread around the world, the need arose to have reliable information for information users. technological changes that took place in Brazil at the end of 2016, bringing the NBC TA that changes several aspects of the independent auditor's report, such as the arrival of the key Auditing Matters. In this context, the present work analyzes the key Audit Matters that refer to relevant economic events in the period from 2016 to 2020 in non-cyclical consumption meat and derivatives companies. The research has a descriptive character with a qualitative approach with a bibliographic source and all the information was taken from the Brazilian Stock Exchange website. The work presents the key Auditing Matters that refer to relevant economic events, where a total of five can be observed, namely: Award-winning collaboration agreements, leniency and ongoing investigations; Award-winning agreements, leniency, ongoing investigations and litigation; Investigative processes; Ongoing investigations and judicial measures; Donations to combat the impacts of Covid-19, representing 4.95% of the total of key Audit Matters disclosed, due to the fact that many of the amounts related to such events that affected the companies in the sample were not relevant enough to be published in the report with the exception of two companies that had such matters disclosed due to the great financial relevance represented.