Quais foram os tipos de relatórios de opinião dos auditores independentes nas empreiteiras envolvidas na operação lava-jato?

Abstract

Operation Lava-Jato is a milestone in the history of Brazil, being an investigation of great magnitude that revealed corruption schemes involving politicians, businesspeople and large companies, mainly in the construction sector. The operation began in 2014 and had repercussions on several sectors of the Brazilian economy, affecting investor confidence and the reputation of the companies involved. Accounting auditing is an essential activity for the transparency and reliability of companies' financial information. Independent auditors are responsible for analyzing the financial statements and issuing an opinion report on their compliance with accounting principles and regulatory standards. The proposed objective of this descriptive research is to analyze the types of opinion reports issued by independent auditors for four of the main construction companies involved in Operation Lava-Jato - Odebrecht, Camargo Corrêa, OAS and Queiroz Galvão - in 2018 to 2022, subsequent to the initiation of investigations, aiming to understand the impact of the corruption scandal on these companies and its repercussion on the assessment of financial statements by independent auditors. The survey revealed a variety of opinion types, including unqualified and qualified opinions, reflecting the different circumstances facing each company. It was concluded that the Lava-Jato scandal had a significant impact on the evaluation of construction companies' financial statements, highlighting the importance of transparency, business ethics and regulatory compliance in rebuilding the trust of investors and stakeholders.