{"id":1722,"date":"2010-11-04T08:48:00","date_gmt":"2010-11-04T08:48:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/11\/04\/concentracao-em-auditoria\/"},"modified":"2010-11-04T08:48:00","modified_gmt":"2010-11-04T08:48:00","slug":"concentracao-em-auditoria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/04\/concentracao-em-auditoria\/","title":{"rendered":"Concentra\u00e7\u00e3o em Auditoria"},"content":{"rendered":"

Grandes firmas mundiais dominam 74% do mercado; estatais s\u00e3o exce\u00e7\u00e3o <\/span><\/strong><\/p>\n

As grandes empresas de auditoria dominaram 74% do mercado brasileiro entre 1997 e 2008, mostra um estudo de mestrado da Universidade de S\u00e3o Paulo (USP). Em termos de ativos auditados, o \u00edndice \u00e9 de 80%, em m\u00e9dia. <\/p>\n

O levantamento de Simone Povia Silva, da Faculdade de Economia, Administra\u00e7\u00e3o e Contabilidade, teve como base as demonstra\u00e7\u00f5es financeiras das mil maiores empresas em cada um dos anos pesquisados. <\/p>\n

O grupo das maiores firmas mundiais de auditoria, chamado “Big Four”, \u00e9 formado por PwC, Deloitte, Ernst & Young e KPMG. At\u00e9 2002, havia a Arthur Andersen, que quebrou na esteira do esc\u00e2ndalo Enron. <\/p>\n

Em m\u00e9dia, no per\u00edodo estudado, 26,5% das empresas s\u00e3o de capital aberto e 73,3%, de capital fechado. Entre as de capital fechado, somente 42% n\u00e3o foram auditadas pelas grandes. <\/p>\n

O estudo mostra que ao longo dos 12 anos, houve uma tend\u00eancia de migra\u00e7\u00e3o para as grandes auditorias. <\/p>\n

Com rela\u00e7\u00e3o ao controle acion\u00e1rio, as grandes s\u00e3o respons\u00e1veis por 71,5% das empresas nacionais, 91% das estrangeiras e 48,4% das estatais; segundo o levantamento, a representatividade n\u00e3o se alterou ao longo dos 12 anos. <\/p>\n

Entre as estrangeiras, h\u00e1 n\u00edtida prefer\u00eancia pelas grandes, destaca a autora, um reflexo da decis\u00e3o tomada pela matriz. <\/p>\n

Entre as estatais, a Trevisan (atualmente BDO) destaca-se como a mais requisitada, com participa\u00e7\u00e3o m\u00e9dia de 14,8%, seguida pela Deloitte, com 10,3%. \u00c9 onde h\u00e1 menos concentra\u00e7\u00e3o, j\u00e1 que 51,6% das estatais da amostra, em m\u00e9dia, s\u00e3o auditadas por empresas de auditoria menores. <\/p>\n

A autora cita um trabalho de autores chineses, de 2008, mostrando que estatais daquele pa\u00eds eram mais propensas a escolher empresas de auditoria menores, porque, segundo os autores, “al\u00e9m das institui\u00e7\u00f5es legais, institui\u00e7\u00f5es pol\u00edticas e econ\u00f4micas tamb\u00e9m afetam a demanda por auditores”. <\/p>\n

Simone tamb\u00e9m recorre a um artigo do “Journal of Accounting and Economics”, de 2009, para lembrar que, embora existam evid\u00eancias de que auditores da “Big Four” forne\u00e7am melhores servi\u00e7os, “acionistas governamentais que protegem seus interesses pol\u00edticos podem preferir designar auditores que sejam mais propensos a aceitar demonstra\u00e7\u00f5es menos informativas sobre o desempenho da empresa”. <\/p>\n

O estudo tamb\u00e9m mostrou que o n\u00edvel de endividamento elevado n\u00e3o \u00e9 fator relevante que leve empresas a contratar grandes firmas de auditoria para validar suas informa\u00e7\u00f5es cont\u00e1beis e, dessa forma, facilitar acesso a cr\u00e9dito.<\/p>\n

\n

Fonte: Valor Econ\u00f4mico, via Blog <\/span>Contabilidade Financeira<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Grandes firmas mundiais dominam 74% do mercado; estatais s\u00e3o exce\u00e7\u00e3o As grandes empresas de auditoria<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,102],"tags":[],"class_list":["post-1722","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-fraudes"],"yoast_head":"\nConcentra\u00e7\u00e3o em Auditoria - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/11\/04\/concentracao-em-auditoria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concentra\u00e7\u00e3o em Auditoria - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Grandes firmas mundiais dominam 74% do mercado; estatais s\u00e3o exce\u00e7\u00e3o As grandes empresas de auditoria\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/11\/04\/concentracao-em-auditoria\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-11-04T08:48:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/04\\\/concentracao-em-auditoria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/04\\\/concentracao-em-auditoria\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Concentra\u00e7\u00e3o em Auditoria\",\"datePublished\":\"2010-11-04T08:48:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/04\\\/concentracao-em-auditoria\\\/\"},\"wordCount\":417,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Auditoria Independente\",\"Fraude Cont\u00e1bil\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/04\\\/concentracao-em-auditoria\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/04\\\/concentracao-em-auditoria\\\/\",\"name\":\"Concentra\u00e7\u00e3o em Auditoria - 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