Responsabilidade do auditor independente na detecção de fraudes em empresas auditadas: um estudo no contexto da NBC TA 240

Abstract

This study investigated which aspects of auditing procedures can make it difficult to detect errors and fraud in financial statements. Independent auditing plays an important role in this context, given its responsibility for verifying the accuracy of financial statements and delivering reliability to investors. In this sense, the Federal Accounting Council's normative NBC TA 240 emerges, which supports the auditor's responsibility in relation to fraud, in the context of auditing financial statements, referring to the entity's governance and management as a relevant part of this responsibility. In order to answer this study's research question, interviews were conducted with independent auditors using a semi-structured script with open questions, and the answers were analyzed using Bardin's content analysis. The research findings reveal that the internal control of the audited company and the behavioral aspect of both the independent auditors and the entity are the main difficulties that impact the auditing process, preventing the detection of fraud in the financial statements. The study contributed to academia by including research on the subject, revealing opportunities for improvement in Brazilian independent auditing regulations in relation to internal control, since there is no formal requirement for the independent auditor to assess internal controls, issuing a separate report attesting to the effectiveness of these controls and the procedures carried out to issue financial reports. Finally, this study also contributes to clarifying the role of the independent auditor, strengthening the credibility of auditing in society.