Análise dos principais assuntos de auditoria no setor do agronegócio brasileiro

Abstract

The aim of this study was to analyze the main audit issues (PAAs) of the financial statements of companies listed on B3 in the agribusiness sector. To achieve the objective, audit matters were analyzed, with emphasis on the agro-industrial companies (group 1) and those that have biological assets (group 2). Of that In this way, a sample survey was carried out for the period 2022 and 2023. Data analysis was carried out through the deductive method and the descriptive method based on the analysis of content of the PAAs. As a result, it can be concluded that the main audit matters reflect critical areas of attention related to taxes, measurement and recognition of biological assets, hedge accounting and company acquisitions. As a result, it was found that the comparative analysis provides important elements and information for investors and managers of companies, allowing a more comprehensive assessment of the investment environment and opportunities in the agricultural market.