Principais assuntos de auditoria das companhias aéreas evidenciados nos relatórios dos auditores no período pós pandemia

Abstract

The Brazilian airline sector was one of the most severely affected by the COVID-19 pandemic, experiencing a significant decline in demand, increased indebtedness, and the need for operational and financial restructuring. In this context, auditing assumed a strategic role in risk assessment and in ensuring the transparency of airlines’ financial statements. Accordingly, this study aimed to identify and analyze the Key Audit Matters (KAMs) disclosed in the independent auditors’ reports of Brazilian airline companies in the post-pandemic period. The research adopted a qualitative and descriptive approach, using documentary analysis. Audit reports of publicly traded Brazilian airline companies listed on B3 were examined for the fiscal years from 2021 to 2023, a period marked by the sector’s gradual recovery. The identified KAMs were categorized by themes, according to relevant risks and judgments, such as asset impairment, financial liabilities, provisions, and going concern. The results indicate that auditors focused their attention on critical areas related to market volatility, long-term asset management, and companies’ cash generation capacity. It was observed that, even in an adverse scenario, Azul and Gol received unqualified audit opinions, indicating accounting stability and compliance with applicable standards. It is concluded that the disclosure of KAMs strengthens corporate governance and provides relevant information for investors and stakeholders to better understand the challenges faced by the airline sector in the post-pandemic context.