摘要：This paper aims to study the factors that influence the decision of voluntary change of the audit firm. In Brazil there is a requirement of compulsory replacement (audit rotation) for at least every 5 years and at intervals of 3 years for their rehiring. However, during the period of adoption of international accounting standards, the brazilian securities regulator – CVM, has suspended the requirement, what turns the period of 2010 to 2014 interesting to this research. Previous studies relate the auditor's change decision with auditor characteristics and their relationship with the client; firm characteristics and changes in the top management; and corporate governance mechanisms. This paper aims to investigate if these and other variables explain its phenomenon in the brazilian market, characterized by the concentration of control and low protection of minority investor. The results suggest that a modified audit report, the company’s growth and being listed in Novo Mercado or Nível 2, segments of more demanding requirements of coroporate governance of BM&FBovespa, increase the likelihood of replacement of auditors; while hiring non-audit services reduces the probability of voluntary change.
关键词：auditoria externa, mudança voluntária e independência.
