Análise dos principais assuntos de auditoria da Americanas S.A. divulgados desde 2016 a 2022

Abstract

The objective of this research is to identify the key audit matters disclosed by the independent auditor in the audit reports that make up the set of financial statements of Americanas S.A. from 2016, the year when the NBC TA 701 standard came into effect, until 2022, given that the company disclosed accounting inconsistencies in 2023 estimated at around R$ 20 billion. The methodology used is characterized as descriptive, qualitative, and documentary, as the analyzed data were collected from the B3 website. Regarding the composition of the disclosed key audit matters, it was found that there is a repetition of topics related to tax, labor, and civil contingencies, recoverable taxes, and intangible assets. Additionally, the presence of a topic related to one of the main causes of the accounting inconsistencies was identified: commercial agreements with suppliers. In the 2022 financial statements report, issues regarding the consequences of the discovery of improper entries were also identified, such as operational continuity and the impacts of the approval of the judicial recovery plan, independent investigations and actions by public authorities and governance aspects. In this sense, the improvement of the auditor's report regarding its transparency and informative nature is emphasized, with the disclosure of the key audit matters indicating the relevant themes related to the audit work.