Ciências Contábeis

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    AUDITORIA NO MERCADO FINANCEIRO EVOLUÇÃO E INFLUÊNCIA DA AUDITORIA NO MERCADO FINANCEIRO
    (0024-11-06) BRUNA GUIRADO VENTURA; GUILHERME SILVA BESTETI
    The use of auditing has become eminent around the world, governed by standards and principles that aim to standardize it. Considering that the financial market attracts more and more investors, who need reliable and faithful information on the financial reality of the companies in which they intend to make financial contributions, auditing has become even more valued, as it conveys greater credibility to the financial statements with less possibility of fraud and disclosure of erroneous data. Based on this assertion, the objective of this article was to exhibit the history and evolution of auditing and also to demonstrate its importance in the financial market, evidencing its rules and methods, in addition to the models of its reports, since it seeks to expose current and reliable data to meet the great demand of possible new investors and shareholders. For the preparation of this monograph, the methodology used was the reading of articles and audit manuals, in addition to a case study was carried out with the company Lojas Americanas, due to a fraud found resulting in great loss. The survey corroborated the importance of an audit carried out with excellence, proving that the credibility of the data and information contained in the financial statements is essential, avoiding errors or fraud, not only in the audited company, but in the entire financial market and its supporters. It is concluded, then, that ensuring the authenticity of the financial statements and the records of accounting facts enables the company to new investors and also the security of its shareholders.