The types of audit reports in pension funds in Brazil
The purpose of this article was to analyze the reports issued by external auditors in Brazil's pension funds. For this, a documentary research was conducted in the audit reports of the years 2015 and 2016 of the Closed Entities of Complementary Pension Plans (EFPC) sponsored by Energy companies...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Centro Universitário ENIAC
2019-01-01
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| Series: | Revista Eniac Pesquisa |
| Subjects: | |
| Online Access: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/549 |
| _version_ | 1828472522950049792 |
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| author | Geraldo Joaquim da Silva Neto Vera Lúcia Cruz Ramon Rodrigues Dos Santos Maria Aparecida Cruz Rodrigo José Guerra Leone |
| author_facet | Geraldo Joaquim da Silva Neto Vera Lúcia Cruz Ramon Rodrigues Dos Santos Maria Aparecida Cruz Rodrigo José Guerra Leone |
| author_sort | Geraldo Joaquim da Silva Neto |
| collection | DOAJ |
| description | The purpose of this article was to analyze the reports issued by external auditors in Brazil's pension funds. For this, a documentary research was conducted in the audit reports of the years 2015 and 2016 of the Closed Entities of Complementary Pension Plans (EFPC) sponsored by Energy companies and Banks listed in B3, together with the entity sponsored by “Caixa Econômica Federal”. The results of this study highlighted a compliance of audit reports with technical accounting standards and that EFPCs have financial statements in accordance with the regulatory body, a minority presented paragraph of emphasis and qualified opinion. In addition, the study concludes that the reports analyzed are mostly the same in terms of structure or content. |
| first_indexed | 2024-12-11T05:31:05Z |
| format | Article |
| id | doaj.art-340de49170db4733b2eab02cdf5e3b5f |
| institution | Directory Open Access Journal |
| issn | 2316-2341 |
| language | English |
| last_indexed | 2024-12-11T05:31:05Z |
| publishDate | 2019-01-01 |
| publisher | Centro Universitário ENIAC |
| record_format | Article |
| series | Revista Eniac Pesquisa |
| spelling | doaj.art-340de49170db4733b2eab02cdf5e3b5f2022-12-22T01:19:26ZengCentro Universitário ENIACRevista Eniac Pesquisa2316-23412019-01-018132310.22567/rep.v8i1.549377The types of audit reports in pension funds in BrazilGeraldo Joaquim da Silva Neto0Vera Lúcia Cruz1Ramon Rodrigues Dos Santos2Maria Aparecida Cruz3Rodrigo José Guerra Leone4Unipê - Centro Universitário de João PessoaUniversidade PotiguarUniversidade Federal de PernambucoInstituto Federal de PernambucoUniversidade PotiguarThe purpose of this article was to analyze the reports issued by external auditors in Brazil's pension funds. For this, a documentary research was conducted in the audit reports of the years 2015 and 2016 of the Closed Entities of Complementary Pension Plans (EFPC) sponsored by Energy companies and Banks listed in B3, together with the entity sponsored by “Caixa Econômica Federal”. The results of this study highlighted a compliance of audit reports with technical accounting standards and that EFPCs have financial statements in accordance with the regulatory body, a minority presented paragraph of emphasis and qualified opinion. In addition, the study concludes that the reports analyzed are mostly the same in terms of structure or content.https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/549fundo de pensãoauditoriarelatório de auditoria. |
| spellingShingle | Geraldo Joaquim da Silva Neto Vera Lúcia Cruz Ramon Rodrigues Dos Santos Maria Aparecida Cruz Rodrigo José Guerra Leone The types of audit reports in pension funds in Brazil Revista Eniac Pesquisa fundo de pensão auditoria relatório de auditoria. |
| title | The types of audit reports in pension funds in Brazil |
| title_full | The types of audit reports in pension funds in Brazil |
| title_fullStr | The types of audit reports in pension funds in Brazil |
| title_full_unstemmed | The types of audit reports in pension funds in Brazil |
| title_short | The types of audit reports in pension funds in Brazil |
| title_sort | types of audit reports in pension funds in brazil |
| topic | fundo de pensão auditoria relatório de auditoria. |
| url | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/549 |
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