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espanolThe aim of this study was to analyze the report of the independent auditor of the civil construction companies listed on the BM&FBOVESPA for the purpose of verifying compliance with the current NBC TAs on January 1, 2017. The research is classified as descriptive with analysis content and qualitative approach to data in a collect of 19 audit reports. Although there are criticisms regarding the use of the qualitative analysis because they do not represent rigorous procedures to guide the correlation of the findings, t he results show that 98% of the reports analyzed are in compliance with the NBC TAs, following the au ditor's new reporting standard. Sirlei Tonello Tisott, Maria Irlane da Silva Peixoto, Tayna Aparecida Carvalho Zumba, Nilton Cezar Carraro e Marco Aurelio Batista de Sousa Revista Ambiente Contabil . Three reports were issued with negative opinion and 16 reports with unqualified opinion, with only two reports highlighting relevant uncertainty related to operational continuity. It is concluded that, although most of the a udit reports were issued with unqualified opinion, the uncertainties are present in the construction sector, considering the current scenario of retraction and crisis of the sector. This information is important for the transparency and understanding of th e users of accounting information for decision making portuguesEste estudo teve por objetivo analisar o relatorio do auditor independente das empresas do ramo da construcao civil listadas na BM&FBOVESPA com o proposito de verificar a conformidade com as NBC TAs vigentes em 1° de janeiro de 2017. A pesquisa classifica-se como descritiva com analise de conteudo e abordagem qualitativa dos dados, em uma coleta de 19 relatorios de auditoria. Embora haja criticas em relacao ao emprego da analise qualitativa por nao representar procedimentos rigorosos para guiar a correlacao dos achados, os resultados apontam que 98% dos relatorios analisados estao em conformidade com as NBC TAs, seguindo o novo padrao de relatorio do auditor. Foram emitidos 3 relatorios com negativa de opiniao e 16 relatorios com opiniao sem ressalva, sendo que, apenas dois relatorios destacam paragrafo de incerteza relevante relacionada com a continuidade operacional. Conclui-se que, apesar da maioria dos relatorios de auditoria terem sido emitidos com opiniao sem ressalva, as incertezas estao presentes no setor da construcao civil, tendo em vista o atual cenario de retracao e crise do setor. Essas informacoes sao importantes para a transparencia e entendimento dos usuarios das informacoes contabeis para a tomada de decisoes.Palavras-chave: Auditoria. Relatorio da auditoria. Opiniao do auditor.

VERIFICAÇÃO DA CONFORMIDADE DOS RELATÓRIOS DE AUDITORIA DE EMPRESAS DO RAMO DA CONSTRUÇÃO CIVIL LISTADAS NA BM&FBOVESPA