AUDITORIA CONTÁBIL E O CASO ENRON: UMA REVISÃO LITERÁRIA BRASILEIRA

Abstract

Accounting auditing plays an indisputable role and contributes to the development of markets, so much so that the lack of reliability leads to unexpected situations such as in the Enron case, where the company had its downfall in a short time and its audit Arthur Andersen consequently, in addition to the creation of the Sox law, which impacted companies listed on US stock exchanges and other companies that have shares in the country. The article presents a Brazilian literary review on the Enron case, where it addresses the importance of accounting auditing by researching the objectives of publications in national qualis A2 articles in the management area, with an exploratory-descriptive nature, with a qualitative characteristic and bibliographic and documentary research techniques.