Relação entre os principais assuntos de auditoria e os riscos divulgados pela administração

Abstract

This research aimed to identify the relationship between the risks highlighted by the independent auditors through the main audit matters (PAAs) and the risk factors evidenced in the reference forms. To achieve the results, the content analysis methodology was used, based on Bardin (2016). Qualitative research, the sample consisted of 16 companies in the civil construction sector, from 2016 to 2018. This period culminated with several factors that negatively influenced the civil construction industry in Brazil, such as the impact of the Lava Jato operation, the reduction of public works and the sale of real estate. The general result indicated an existing total ratio of 42.96%, a partial ratio of 14.07% and a null ratio of 42.96%. Direcional Engenharia, EZ TEC, MRV and Construtora Tenda were the companies that most disclosed the risks identified by the audit. On the other hand, the companies Adolpho Lindenberg, CR2, JHSF and João Fortes were the least publicized. Except for JHSF, the companies with the lowest scores do not belong to any corporate governance segment of B3 and have the lowest total assets. Eight categories of PAAs were identified among the 135 disclosed and an overall average of 2.81 PAAs per company. The most considered were revenue recognition, impairment and provisions, which together represent 80.74%. Among those that found correspondence in risk factors, provisions and revenue recognition totaled 84.48%. It was found that the auditors use similar wording to describe the PAAs, and that more than 80% of them are repeated, in addition to the companies' use of copies of entire excerpts already evidenced by other companies in the reference forms. When considering that no research linking PAAs to risk factors has been identified, this research contributes by offering new knowledge to auditors, companies, the investing public and the academy, enabling stakeholders to better understand these types of risks in organizations.