In Brazilian football, the transition to the Public Limited Company (SAF) model has revolutionized club management, promoting greater professionalism and attracting investment. However, this transformation entails an imperative need for financial transparency, where the audit of financial statements emerges as a fundamental pillar. With Law No. 14,193/2021 regulating SAFs, auditing is not only a legal obligation but an essential tool to ensure the sustainability, credibility,

In a market that moves billions and essentially depends on trust, transparency is the most valuable asset. Investment funds are growing at a rapid pace, but along with the volume of resources come greater demands for governance, control, and accountability.