Normas de elaboração de relatório de auditoria contábil independente: uma análise das alterações através da NBC TA 700 e sua relevância

The present work aims to bring the technical standard of the audit report and show the update that occurred with the change of this standard. The independent auditor has a very important role for companies. The accounting audit is used to demonstrate credibility and increase confidence in its financial and accounting statements for people interested in the continuity and financial health of the entity. The financial statements must reflect the company's financial and accounting situation. The function of the independent accounting audit is to submit this information to tests of accuracy of these elements to prevent fraud and help to identify errors. After carrying out these tests, the audit report will be generated, in which the auditor's opinion on the work performed will be issued. This report is the conclusion of the audit work, therefore it contains important and relevant information for the company and the people interested in it.