Propensão para emitir relatórios de auditoria modificadosAnálise da variável reputação e nível de especialização do auditor

Resumen

The audit report is the main output of the audit process. This document aims to highlight the work done during the audit, but mainly, the auditor's opinion in relation to credibility of financial statements. Therefore, this document to enhance the trust that stakeholders deposit in financial reporting and optimize your decision making process. Despite the importance of the audit report, the Auditor's opinion is sometimes influenced by factors inherent to the audit, but also by factors inherent to the auditor, such as their level of knowledge and specialization, its reputation, size of audit firm  and itself client base. Following this thought and following the line of investigation of several empirical studies, in this paper we performed a study in order to assess the influence of the variable auditor reputation and auditor specialization on the type of opinion expressed in the Audit Report. To this end, we applied a questionnaire to a sample of 33 Financial Analysts, 32 Investors and 33 Credit Analysts. The results showed that the study groups consider that auditors with higher levels of auditor specialization are more likely to issue modified audit report. Relatively, the auditor reputation variable results were somewhat inclusive, since the majority of respondents chose a neutral response, yet about 30% of respondents considered that the auditors with higher reputation are more likely to issue modified audit report.