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Master's Dissertation
DOI
10.11606/D.2.2013.tde-12022014-141631
Document
Author
Full name
Vitor dos Santos Henriques
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2013
Supervisor
Committee
Fonseca, Priscila Maria Pereira Correa da (President)
Guerreiro, Jose Alexandre Tavares
Prado, Roberta Nioac
Title in Portuguese
Deveres e responsabilidades dos auditores independentes nas operações de incorporação entre conpanhias
Keywords in Portuguese
Auditoria
Direito comercial
Responsabilidade civil
Sociedade anônima
Abstract in Portuguese
O presente trabalho tem como objetivo estudar a atuação dos auditores independentes no contexto de uma operação de incorporação entre companhias abertas. Para tanto, abordaram-se os aspectos jurídicos e contábeis relevantes das operações de incorporação e, em seguida, procurou-se definir os deveres gerais e específicos aplicáveis aos auditores independentes e a responsabilidade civil em face das principais atividades desenvolvidas por tais agentes em operações dessa natureza, quais sejam, as atividades de auditoria das demonstrações financeiras e de avaliação da companhia incorporada.
Title in English
Duties and liabilities of the independent aditors in transactions of merger of one company into another.
Keywords in English
Audit
Corporations law
Independent auditors
Liability
Merger
Valuation
Abstract in English
The present work aims to study the performance of the independent auditors in the context of a merger of a publicly held company into another. For such purposes, we addressed the relevant legal and accounting aspects of the merger transactions and then sought to define the general and specific duties applicable to independent auditors and the liability in view of the main activities undertaken by them in transactions of this nature, which are the activities of auditing of financial statements and the valuation of the merged company.
 
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Publishing Date
2014-02-19
 
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