Evolução da qualidade de auditoria no Brasil: uma análise sob a ótica da Teoria Institucional

Abstract

This paper investigates the evolution of the quality of Brazilian independent audits by analyzing the reports issued by the Administrative Committee of the External Quality Review Program (CRE) from 2019 to 2023, from the perspective of Institutional Theory. The research aims to identify whether the findings in the reports demonstrate increasing compliance with auditing standards, influenced by normative and coercive isomorphism. The methodology adopted is exploratory, with a quantitative and qualitative approach and the use of documentary research. The results indicate a partial improvement in quality, with increased compliance until 2022 and subsequent decline in 2023, highlighting NBC PA 01 as the main cause of deficiencies in that last year. It is concluded that the publication of the justifications by the CRE led to greater adherence to the standards, although challenges remain. The study contributes by proposing a novel theoretical approach to the topic and reinforces the importance of external review as an instrument of legitimacy and continuous improvement in the auditing field.