Banca de DEFESA: IVANA CRISTINA FAUSTINO CÂMARA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : IVANA CRISTINA FAUSTINO CÂMARA
DATE: 20/07/2023
TIME: 14:00
LOCAL: https://meet.google.com/jvg-impd-mkm
TITLE:

AUDIT IN UTILITY COMPANIES: ANALYSIS OF MAIN ISSUES ON INDEPENDENT AUDITOR'S REPORT

KEY WORDS:

Independent Audit. Independent Auditor's Report. Key Audit Matters. KAMs.

PAGES: 91
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Significant efforts contributed to make Auditing and its practice more publicized and informative, due to the relevance of its execution. From this, the Independent Auditor's Report (IAR) included in its structure the communication of relevant information, such as the Key Audit Matters (KAMs). In this sense, this research aims to deepen knowledge about the Matters reported by brazilian companies on Water and Sanitation sector, Electricity sector and Gas sector, and also about the match between the opinion contained in the reports, the service provided by these companies and the scale of the audit firm involved. Thus, a qualitative-quantitative, descriptive and documentary research was carried out, seeking to describe, in the context of organizations in the public utility sector, the aspects of the IAR. With the help of the Phyton programming language, the reports released from 2016 to 2021 were analyzed, from 168 public utility organizations, adding up to 888 Reports. 245 of those were reported by Water and Sanitation companies,  543 of those were reported by Energy companies and 100 of those were reported by gas companies. Through content analysis, the most frequently reported KAMs were identified, noting that aspects related to concession assets, revenue recognition and provision for contingencies are the most present content in this section of the report. It was also identified that, since the beginning of IAR application, at each year the amount of content considered KAMs has been reduced, so that throughout the research, 1212 main audit matters were analyzed. In order to investigate the association of the types of opinions - without reservation, with reservation, negative opinion or disclaimer of opinion - with the utility services and the reputation of the audit company, a correspondence analysis was performed, through which a statistical association was identified between the unmodified opinion and the reports issued by Big Four organizations, in addition to finding that the electricity public utility sector tends to have more unmodified opinions, in relation to water and sanitaton services and natural gas. From the methods used and the results found, the research contributed to the advancement of the study about the changes in the Independent Auditor's Report, in addition to presenting an overview of its application in the context of concessionaires of natural monopolies. The present study is distinguished by the findings comprising a period of six years of application of the normative changes. Also, the research pointed aspects not yet investigated related not only to the analyzed sector, but also to the comparison between the organizational characteristics and the types of Independent Auditor's Reports.

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