Text Mining
análise do conteúdo do relatório do auditor fiscal
DOI:
https://doi.org/10.17533/udea.rc.n83a06Palavras-chave:
Relatório de auditoria, Text Mining, auditor fiscal, conteúdo, usuários da informaçãoResumo
Este artigo avalia o conteúdo do relatório de auditoria —no caso da Colômbia, o relatório do auditor fiscal— nas empresas listadas na Bolsa de Valores da Colômbia no período 2010-2021, por meio da metodologia Text Mining, que permitiu a análise do texto incluído em 647 relatórios de auditor fiscal, identificando os termos mais recorrentes e sua importância dentro do relatório, por meio do estatístico de frequência de termos e nuvens de palavras. Com o anterior, constatou-se que os relatórios do auditor fiscal seguem um formato padrão que, no entanto, incluem questões relacionadas ao processo de auditoria e informações adicionais através dos parágrafos de ênfase e outros assuntos, mostrando que as palavras ou termos que mais são utilizados nos relatórios são “financeiro”, “auditoria” e “opinião”, mas nos parágrafos de divulgações adicionais como parágrafos de ênfase e questões-chave são incorporados outros tópicos como procedimentos, deterioro, carteira, evolução e ativos para referir-se a informações adicionais de avaliação de auditores além de apenas emitir uma opinião de auditoria.
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