%0 Journal Article
%T INDEPENDENT AUDIT: A STUDY OF AUDITORS CERTIFICATES ISSUED ON FINANCIAL STATEMENTS OF BRAZILIAN COMPANIES LISTED IN BOVESPA AND NYSE AUDITORIA INDEPENDENTE: UM ESTUDO DOS PARECERES EMITIDOS SOBRE DEMONSTRA  ES CONT¨¢BEIS DE EMPRESAS BRASILEIRAS LISTADAS NA BOVESPA E NA NYSE
%A Anderson Clivatti Santos
%A Marcos Antonio Souza
%A Debora Gomes Machado
%A Rogerio Piva da Silva
%J Revista Universo Cont¨¢bil
%D 2009
%I Universidade Regional de Blumenau
%X This study investigates the content of audit certification issued on financial statements of Brazilian companies listed in the BOVESPA and NYSE. The goal of this analysis is to identify the main differences and similarities in the certification content issued on the financial statements of the same companies, and referring to the same period, elaborated according to the respective Brazilian and North American accounting principles, and presented to the corresponding stock exchange. This is a descriptive and comparative research, having a documentary nature. The data were collected by application of content analysis technique. Besides the qualitative analysis, the data was also submitted to a statistical treatment, whose regression was done by the ordinary least squares method. The financial statements of the 26 searched companies referring to the period from 2004 to 2006, resulting in the analysis of 156 certificates and 709 paragraphs. The most significant results are: a) existence of only one opinion with exception; b) American audit certificates emphasizes more the effectiveness of the companies internal controls; c) although not compulsory at that time, all the Brazilian companies had published in Brazil the DFC and the DVA; d) American audit publish the opinion issued by another company on the financial statements of the previous year; e) the American auditors emphasize more the divergences between American and Brazilian accounting practices; f) there is no significant difference in the amount of paragraphs. Finally, there is a high homogeneity level of opinions evidenced in Brazilian and American opinions. Este estudo investiga o conte¨²do dos pareceres de auditoria emitidos sobre as demonstra  es cont¨¢beis de empresas brasileiras listadas na BOVESPA e na NYSE. Com essa an¨¢lise procura-se identificar as principais diferen as e semelhan as no conte¨²do dos pareceres emitidos sobre as demonstra  es cont¨¢beis das mesmas empresas, e referentes ao mesmo per¨ªodo, elaboradas de acordo com os respectivos procedimentos cont¨¢beis brasileiros e norte-americanos, e apresentadas ¨¤s correspondentes bolsas de valores. Trata-se de uma pesquisa descritiva e comparativa, de natureza documental, cujos dados foram coletados mediante aplica  o da t¨¦cnica de an¨¢lise de conte¨²do. Al¨¦m da an¨¢lise qualitativa os dados foram tamb¨¦m submetidos a um tratamento estat¨ªstico, cuja regress o deu-se pelo uso do m¨¦todo ordinary least squares. As demonstra  es cont¨¢beis das 26 empresas pesquisadas referem-se ao per¨ªodo de 2004 a 2006, redundando na an¨¢lise de 156 pareceres e 709 par¨¢
%K Auditoria Independente. Pareceres de Auditoria. Demonstra  es Cont¨¢beis. Princ¨ªpios Cont¨¢beis. Controles Internos.
%U http://proxy.furb.br/ojs/index.php/universocontabil/article/view/1159