AUDITORIA INDEPENDENTE: PRINCIPAIS INFRAÇÕES QUE ACARRETAM EM PROCESSO ADMINISTRATIVO SANCIONADOR PELA COMISSÃO DE VALORES MOBILIÁRIOS (Independent Audit: Main Infractions That Incur on Administrative Sanctioning Process by the Securities and Exchange Commission of Brazil)

Portuguese Abstract: O trabalho realizado pelo auditor independente e relevante para os usuarios das informacoes contabeis, tendo em vista que ele apresenta uma opiniao quanto as demonstracoes contabeis terem sido elaboradas conforme as normas, ou nao, e se sao fidedignas. Dessa forma, qualidade e confiabilidade sao indispensaveis em seu trabalho, sendo que, para atingir essas caracteristicas, o auditor independente tambem precisa seguir regras e normas emitidas pelos orgaos reguladores. Erros e fraudes, presentes em demonstracoes contabeis auditadas, podem ocorrer por negligencia ou impericia na execucao da auditoria independente, resultando em desconfianca e fazendo com que a relevância de seu trabalho seja reduzida. Assim, este estudo teve por objetivo identificar as principais infracoes cometidas por auditores independentes, pessoas fisicas ou juridicas, as quais acarretam em processos administrativos sancionadores, julgados pela Comissao de Valores Mobiliarios (CVM). Para isso, buscaram-se os processos administrativos sancionadores julgados pela CVM entre 1o de janeiro de 2007 e 31 de agosto de 2013. Foi examinado cada um dos 19 processos encontrados, levando-se em conta as acusacoes, as instrucoes e as deliberacoes da CVM infringidas. Alem disso, atraves da interpretacao dos processos, identificaram-se as normas brasileiras profissionais e tecnicas do auditor independente. Conclui-se que a infracao de maior ocorrencia refere-se a emissao de relatorio inadequado, seguida da ausencia ou execucao inadequada do planejamento e dos procedimentos de auditoria, alem dos problemas com o registro de auditor independente. English Abstract: The work realized by the independent auditor is relevant for the accounting information users, since it represents an opinion concerning the accounting demonstrations having been elaborated according to the norms or not and if they are reliable. Therefore, quality and reliability are essential to their work, being that, to achieve those characteristics, the independent auditor needs to follow rules and norms issued by regulatory bodies as well. Mistakes and frauds in accounting demonstrations audited may be originated from infractions committed by the independent auditor, creating mistrust and causing their job to lose relevance. Consequently, the purpose of this paper was identifying the main infractions committed by independent auditors, individuals or companies, which incur on administrative sanctioning process judged by the Securities and Exchange Commission of Brazil (CVM). Therefore, the administrative sanctioning processes judged by CVM from 01/01/2007 to 08/31/2013 were searched, since the defendants were independent auditors, individuals or companies. Each one of the 19 processes found was examined concerning the accusations and the instructions and deliberations of CVM infringed. Besides that, through the interpretation of the processes, the Brazilian professional and technic norms for independent auditor were identified. It was concluded that the violation of higher occurrence refers to the emission of inappropriate report, followed by lack of or inappropriate execution of planning and audit procedures and of the problems with independent auditor register.