ANÁLISE DOS RELATÓRIOS DE AUDITORIA INDEPENDENTE DAS EMPRESAS DO NOVO MERCADO

This study aimed to analyze the content of the independent audit opinions issued about standard financial statements published for the calendar year 2011 of Brazilian companies listed on the BM&FBOVESPA Corporate Governance segment of the New Market. This analysis tried to point out their similarities and differences. This was a descriptive and explanatory nature of literature and documents with a qualitative approach, data were collected by applying the technique of content analysis. Currently there are 128 companies listed. However, 127 were analyzed because one of them hadn’t published its financial statements. The most significant results of the research indicated: a) there are only two opinions qualified b) predominance of four major companies worldwide independent audit c) preparation of all financial statements in accordance with International Financial Reporting Standards (IFRS) d) include an emphasis paragraph and other matter paragraph in almost all opinions. It found high degree of homogeneity among them.