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Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements. Como resultado, verificou-se a falta de consenso nas respostas dos auditores da amostra.
The employment of an international standard for corporate financial statements worldwide has been increasingly required.
However the concern some authors have as to effective comparability of information, depending on the possibility of disparate interpretations even with the use of identical standards, still persists. Thus, this study aims to identify how independent auditors of companies indexed in the CVM interpret four Brazilian Accounting Pronouncements, by means of a questionnaire adapted from Chand, Patel and Patel In addition, the manusl attempts to identify the association between the auditors’ interpretations and four variables the size of the undertaking; familiarity with IFRS; experience with auditing; and experience with IFRS-related activities.
The results show a lack of consensus among auditors in the sample. It was noticed that interpretations of the three Brazilian Accounting Pronouncements were statistically distinct in function: In light of these results, it can be inferred that, within the use of the same standard, there is a possibility that Brazilian professionals have different interpretations and, therefore, make fipecafii that will produce non-comparable accounting reports.
Com base nos resultados identificados por Chand et al.
Assim, nas palavras da Farah e Ricardinop. Em outras palavras, Nannini e Salottip. O entendimento das normas internacionais de contabilidade. De fato, alguns estudos, como o de Chand et al. Destaca-se que os auditores foram informados que, se discordassem de um contabilista, seria entendido que concordavam com o outro 20112.
Esta pesquisa abrangeu as empresas de auditoria independente cadastradas na CVM.
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