Casos polêmicos de pereceres de auditoria das demostrações contábeis

by Licciardi Junior, Roberto José

Abstract (Summary)
This work has lhe purpose of demonstratinglhe managementwithoutscruplesand lhe faitures of lhe audit firms, when lhe presentationon their reports.If those firms have been issuing reports not according to lhe financialand property situation of lhe auditted firms in judgeship, those ones affect lheinvestedcapital by lhe investors,becauselhe damagedand lhe descontinuity of theirbusinesses.The issuing of an audit report on properties with lhe accountdemonstrations present lhe financial and property situation, lhe result of its financialtransactions, lhe changes of Líquid Patrimony and lhe origins and investments inrelation to this period in exam, according to lhe fundamental principies ofaccountancyapplied with uniformity, is a serious subject, lhe risk of making sure thatlhe account piares are adequated is one of lhe most importantfactors to be analysedby lhe independentauditors., . By lhe accomplishedstudies,we can notice that independentauditfirms have'considered that adequatedaccountdemonstrations,when in fact theycan not makethem sure in that way.Economic Bank S.A. case proved a considerable fact. This bank onlyhad good financial results due to lhe joined firms, belonging to lhe sarna economicconglomerate. Actually lhe bank presented loss, apart from a considerable liability,that without integralization of new capitais by lhe shareholders, lhe bank would havefatally a lot of financial problems in its economiccontinuity.In lhe case of Nacional Bank S. A. seems to us at first sight that therewas benevolenceof lhe independent auditors.In lhe case of Noroeste Bank S. A., lhe amount of money wasdisappearing little by little, without anybody had perceived and in lhe occasionwhenít was sold, as by chance lhe controllers were surprising by lhe fact occurred atCayman Islands.Finally Enron and WorldCom cases apart from be into debt, lhecontrollers have changed expenses in assets, raising enourmously lhe profits forhaving eam more bonus
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:José Carlos Marion

School:Pontifícia Universidade Católica de São Paulo

School Location:Brazil

Source Type:Master's Thesis

Keywords:Account demonstrations Reports


Date of Publication:12/30/2003

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