Banca de DEFESA: RAIZZA CRISTINA DE OLIVEIRA BAPTISTA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RAIZZA CRISTINA DE OLIVEIRA BAPTISTA
DATE: 08/05/2023
TIME: 18:00
LOCAL: Plataforma Teams (Link: https://abrir.link/Tvu5e - ID: 228 724 008 423 Senha: 4KPiiA)
TITLE:

AUDIT OPINION OF THE ANNUAL ACCOUNTS: study on the caveats and recommendations contained in the General Balance of the Union

KEY WORDS:

Accountability; Financial audit, Court of Auditors; General Balance of the Union; NBC TSP.

PAGES: 85
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aimed to verify the influence of accounting and non-accounting variables on the issuance of reservations, as well as recommendations on the accountability of the President of the Republic in view of the convergence of Brazilian public accounting standards in the Federal Court of Auditors (TCU), having as a basis for analysis, the Prior Opinion issued by the TCU between the years 2016 to 2021. This is a descriptive, bibliographic, quantitative and qualitative research. For this data analysis, the IRAMUTEQ software was used as a support tool in text analysis. The results reveal a preventive role of the TCU by issuing a large number of recommendations regarding the number of reservations. It is possible to identify a direct relationship between the reservations and recommendations of the TCU with the convergence of public accounting, as the adoption of the accrual basis drives a search for greater comparability, transparency and accountability of accounting information. It also verified that accountability and legality are the fundamental pillars for the preparation of the prior opinion. Furthermore, it reinforces the importance of implementing a single chart of accounts and a system for consolidating public accounts.

BANKING MEMBERS:
Presidente - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Interna - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Interna - 1451168 - DUCINELI REGIS BOTELHO
Externo à Instituição - FERNANDO GENTIL DE SOUZA - UFPE