Susep edita regra para dar mais transparência a relatórios de auditoria contábil
A Superintendência de Seguros Privados (Susep) publicou normativo que objetiva aumentar a transparência e a qualidade do relatório do auditor contábil independente. De acordo com a Susep, a Circular 616 reforça a necessidade de divulgação da descrição da materialidade utilizada pelo auditor em seu relatório e estabelece o envio do papel de trabalho que evidencia a determinação da materialidade diretamente à Superintendência.
A norma também exige que o auditor independente considere a suficiência de capital da empresa auditada como um critério relevante no processo de determinação da materialidade.
A nova norma também torna obrigatória a divulgação dos Principais Assuntos de Auditoria (PAAs) sobre as demonstrações financeiras nos relatórios da auditoria contábil independente. "Com isso, busca-se dar publicidade a assuntos que, segundo o julgamento profissional do auditor, foram os...
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