Principais assuntos de auditoria apresentados no relatório do auditor das empresas do setor de agronegócio de Mato Grosso

Abstract

The objective of this study is to identify and analyze the Key Audit Matters mentioned in the audit opinion of companies in the agribusiness sector in Mato Grosso. The study of an exploratory, documentary nature and with a qualitative approach analyzed the content of the audit reports from 2018 to 2021 of 42 companies. The results showed that 12 Key Audit Matters (KAM's) were analyzed on 7 different topics. The subjects reported were: Recognition of Sales Revenue, Fixed Assets: fair value measurement, residual value and capitalizable expenses, Biological Assets, Financial Instruments, Business Combination and Recognition of Deferred Taxes. The relevance of the values and significant judgments used by the company or uncertainties related to assumptions, added to a risk of material adjustment in the financial statements were the reasons that led the independent auditors to disclose each of the matters. It is important for information users to propagate Key Audit Matters as it brings up significant matters and presents the reason and address on the part of the audit, providing more detail and transparency in the audit opinion.