Auditoria corporativa: avaliação de ativos da Petrobrás pelas auditorias independentes

Abstract

This study aims to investigate the emergence of distortions in the evaluation of the assets Petrobras same with independent audits, checking that there may be illegal activity situations in transactions made between companies with which it relates. We used bibliographic research methodology, document analysis, retrospective case study. We saw that in 2014 Petrobras was quite impacted due to writedowns that were obtained resulting from the findings of the investigation of "Operation Lava Jet" as will check in the analysis of financial statements. Noting that there may be irregular maneuvers same that the company has accomplished out its independent audits, and their independent opinion do not indicate evidence of misstatements in its financial statements or assets.