ANALYSIS OF INFORMATIONAL CONTENT OF AUDITORS OF THE COURTS IN THE BRAZILIAN STATES

Abstract

This study aims to describe the information content of previous opinions issued by the auditors of the Brazilian states of courts of auditors disclosed in the period 2008 to 2010. To this end, we carried out a descriptive study with a qualitative approach prevalent through desk research and analysis content, with visits to official sites of the courts of state accounts. The research universe corresponds to the 27 States of Brazil, excluding those states that did not have the official sites of the courts of state accounts, all information proposed for the study, which are the states of Acre, Amapá, Rondônia, Roraima, Maranhão and Piauí, resulting in a sample of 21 federal units. The results showed that the courts of accounts of the states of the Midwest, Southeast and South had higher attendance on the disclosure of the audit opinion on their websites. It was also found that there are numerous ordinances made by the auditors to state agencies regarding the application of the rules for the public sector accounting. In the end, it was concluded that there are differences in the information content of prior opinions of courts of auditors of the Brazilian states, although they address similar matters. It was seen also that public managers of Federal Units of Brazil breached in some questions, Law nº. 4.320/1964, Law nº 101/2000.