Auditoria contábil, promovendo transparência e integridade financeira nas empresas: um estudo de caso

Abstract

Accounting audits play a strategic role in promoting the transparency and integrity of financial information, strengthening trust between companies, investors and society. In the context of the 21st century, characterized by increasing demands for corporate governance and regulatory compliance, auditing emerges as an essential tool to ensure the accuracy of financial data and mitigate operational and legal risks. In Brazil, legislation reinforces its relevance, as exemplified by Law No. 6,404/1976, which regulates audits in large companies, and CFC Resolution No. 1,530/2017, which establishes technical and ethical standards for the profession. Furthermore, authors such as Attie (2018) and Crepaldi (2020) highlight that auditing transcends compliance, contributing to risk management, corporate governance and the credibility of financial statements. This work aims to analyze how accounting audits promote transparency and financial integrity, based on a case study that illustrates its practical applicability and impact on corporate operations. The research examines the influence of auditing practices on governance, legal compliance and stakeholder trust, highlighting their strategic role in the current business environment. It is expected, therefore, to contribute to the understanding of auditing as a technical and strategic element essential to sustainability and corporate responsibility.