| dc.description.abstract | This thesis aimed to verify whether the activities of the audit committee impact the opinion of independent auditors. The research was based on Agency Theory, based on the assumptions of information asymmetry, agency conflicts and agency costs. For
that, a questionnaire with open questions was elaborated, which was answered by ten
members of the audit committees, from public and private companies and by six independent auditors, in the State of Rio Grande do Sul. For data processing, Laurence
Bardin's Content Analysis technique was used. The results suggest that, from the
respondents' perception, the activities of the audit committees, carried out in full or in
part, summarized using the committees' reports, impact the opinion of the independent
auditors. It was confirmed that the use of these reports by the auditor or any other
information does not compromise its independence. Confirmation was obtained of the use
of the committees' reports, by the independent auditor, as evidence to complement their
work. Auditors and members of audit committees confirmed, for the most part, that the
opinion of independent auditors is impacted by the use of audit committee reports. The
results contribute to strengthening the activities of the audit committees, which
consequently will end up making the organizations' corporate governance more robust. | en |
