Resumo

ABDELNUR, Gustavo Daniel. NEW AUDIT OPINION, A RESPONSE TO THE NEW CONTEXT OR LIMITATIONS TO THE COMPLIANCE MODEL. Revista Economía y Política [online]. 2018, n.27, pp.123-141.  Epub 03-Jan-2018. ISSN 2477-9075.  https://doi.org/10.25097/rep.n27.2018.05.

The IAASB approved changes in the Auditor's report. The result was an improved report that provides more transparency on key aspects of audit and describes, in a better way, what an audit is and what an Auditor does. The new report is applicable for audits of financial statements completed as of December 15, 2016.

What's new in the Auditor's report?

The "Opinion" section is presented first, followed by the "Opinion Bases" section, unless there is an applicable law or regulation that indicates otherwise.

Declaration on the independence of the Auditor and the fulfillment of the ethical responsibilities, according to the applicable code with reference to the Code of Ethics issued by the IESBA (International Ethics Standards Board for Accountants).

Section dedicated to the issues of Business on the Move, when necessary.

New section to communicate key audit issues (Key Audit Matters - KAM).

Palavras-chave : Opinion; Opinion Bases; KAM; Business in March; NIA.

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