Banca de QUALIFICAÇÃO: IVANA CRISTINA FAUSTINO CÂMARA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : IVANA CRISTINA FAUSTINO CÂMARA
DATE: 24/02/2022
TIME: 13:00
LOCAL: meet.google.com/mtg-ushm-jrd
TITLE:

Audit reports on public utility companies: analysis and presentation of audit content

KEY WORDS:

Independent Audit, regulated sector, audit report.

PAGES: 25
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Considering the work of the Independent Audit and the expectation that the results of this practice identify whether the financial statements disclosed by the organizations are free from material misstatements, the present research aims to deepen the knowledge about the External Audit, understood in the context of the organizations of the public utility sector. For this reason, in order to analyze the audit reports, it is intended to develop a research with a qualitative approach, with statistical inference, based not only on a bibliographic survey, but also on the analysis of independent opinions for the years 2016 to 2016. 2020, from 168 public benefit organizations. Understanding the Electricity, Gas and Sanitation segments, we seek to describe through a cloud of words, what is being most frequently mentioned in the audit reports issued to these organizations, demonstrating the relationship between the type of opinion and the level of auditing company, with the segment of the audited company, with the type of the audited company as well as with the regulatory aspect of these companies. This research seeks to contribute to the advancement of scientific literature on the practice of External Audit, applied in the economic sector of public utility.

BANKING MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Externo ao Programa - 2859760 - JOSE EMERSON FIRMINO
Externo à Instituição - ROBERTO SERGIO DO NASCIMENTO