Relevância e análise dos principais assuntos de auditoria (PAAS) no relatório dos auditores independentes de entidades do setor de tecido, vestuário e calçados inseridos na BMF&BOVESPA nos anos de 2016 E 2017

Abstract

Given the innovation that the topic of the main audit subjects (PAAs) carried out in the independent auditors' reports, the companies found themselves in the forefront of a new way of showing the information acquired with the audit, which brought more knowledge of the significant points of the companies for the information user. Thus, the present study aimed to diagnose, through a bibliographical research, in the institutions of the textile, clothing and footwear sector included in BMF & Bovespa the essential themes included in the topic of the main audit subjects (PAAs) that were most cited during the last two years, time for mandatory inclusion in the independent auditors' report, and it was concluded that the focus is on the subject of provision for contingency because it is a matter that the vast majority of companies have a record in their financial statements and which constantly changes classification, requiring its emphasis as information to the user. The applied research is characterized as descriptive and using as qualitative method with the intention of inspecting the most significant subjects addressed in the topic under analysis.