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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.

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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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Entendimento das normas pelos auditores independentes. O segundo profissional, por sua vez, asseverava: O primeiro contador afirmou: E, sendo assim, ainda devemos contabilizar os gastos deste ano como despesas”. International financial reporting standards -credible and reliable? The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process.

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Asian Academy of Management Journal, 13 2Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Advances in Accounting, 26 2The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review, 66 3Interpretation of uncertainty expressions: Accounting, Organizations and Society, 28 1IFRS versus normas brasileiras 2a ed.

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Revista de Contabilidade e Controladoria, 3 3Political aspects of financial accounting standard setting in the USA. International Accounting Standards Board. Disciplina o mercado de capitais e estabelece medidas para o seu desenvolvimento. The survival of international differences under IFRS: Accounting and Business Research, 36 3Data modeling for metrology and testing in measurement science.

IFRS consequences on accounting conservatism within Europe. An empirical investigation of the use of ISA fipeacfi procedures” among Big 4 versus non-Big 4 audit firms in Egypt.

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Managerial Auditing Journal, 25 9manula The impact of national influence on accounting estimates: Implications for international accounting standard-setters. The International Journal of Accounting, 36 3Managerial Auditing Journal, 25 8Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review, 39 4Artigo recebido em All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Mannual License.

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