O relatório dos auditores independentes nos clubes brasileiros de futebol

Abstract

The financial statements are an important instrument for the decisions of the users and interested in the activities of the companies. Not being different to the football clubs they need to disclose its financial statements in accordance with the appropriate financial position of the entity. The audit as accounting technique provides a greater credibility and assures your users that the audited financial statements are in conformity, in material respects, with accounting standards and free of distortions, being the company issued an audit report containing the opinion of independent auditors. Thus, the main objective of this research was to analyze the content of audit reports issued by independent auditors carried out in Brazil's soccer clubs of Serie A, participants of the Brazilian championship of 2018, for their financial statements closed in 2016 and 2017. The work was conducted with all 40 clubs participating in the series, being classified as qualitative research by way of approach to the problem, in the fulfilment of the goals as descriptive, and as for documentary procedures. In the search results it is concluded that the main themes of the caveats contained in the reports of the independent auditors of football clubs were caveats regarding the accounting treatment and control of fixed assets, intangible assets, control of accounts payable, credit control to regulate, control spending with suppliers, controls with taxes, accounting and investment treatment, of non compliance with accounting standards, labor obligations, provisions for doubtful accounts and contingencies and judicial treatment expended with the recipe. Also identified which of the 8 (eight) clubs which have caveats in their reports in the year 2016, 50% continued with the same caveats in the reports in 2017, which leads to the conclusion that the Administration has not taken any action for modification and or implementation of the recommendation made by the independent auditors.