Auditoria externa nas pequenas e médias empresas: uma análise dos desafios estruturais e dos benefícios informacionais no contexto brasileiro

Abstract

External auditing plays an important role in increasing the reliability of financial statements and reducing information asymmetry between entities and users of financial information. In the context of small and medium-sized enterprises, its relevance becomes even more significant due to the structural limitations, lower process formalization, and weak internal controls often observed in this segment. In this context, this study aimed to analyze the extent to which the structural and financial challenges of Brazilian small and medium-sized enterprises condition the adoption of external auditing, as well as to discuss how its informational and economic benefits can be enhanced in this context. Regarding the methodology, the research is classified as basic, exploratory, and descriptive, with a qualitative approach, developed through bibliographic and documentary research. To this end, books, scientific articles, professional standards issued by the Federal Accounting Council, pronouncements issued by the Accounting Pronouncements Committee, and legislation related to the subject were used. The analysis showed that the main challenges of external auditing in SMEs are related to hiring costs, structural limitations, weak internal controls, and the managerial perception of the cost-benefit relationship of the service. On the other hand, it was found that external auditing may provide relevant benefits, such as increased credibility of financial statements, improved quality of financial information, stronger internal controls, greater transparency, and better conditions in relationships with creditors, suppliers, and other stakeholders. It is concluded that external auditing, when analyzed in proportion to the characteristics of small and medium-sized enterprises, may represent an important mechanism to support governance, informational trust, and business sustainability.