Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the worth-the-read domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the tailor domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Notice: Trying to access array offset on value of type bool in /var/www/html/blog/wp-content/plugins/wp-word-count/public/class-wpwc-public.php on line 123

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930
{"id":10920,"date":"2016-06-29T00:00:00","date_gmt":"2016-06-29T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/relatorio-do-auditor-mudancas\/"},"modified":"2024-04-12T15:28:25","modified_gmt":"2024-04-12T18:28:25","slug":"relatorio-do-auditor-mudancas","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/relatorio-do-auditor-mudancas\/","title":{"rendered":"Mudan\u00e7as no relat\u00f3rio do auditor entregam mais confiabilidade e informa\u00e7\u00f5es ao leitor"},"content":{"rendered":"

A partir do encerramento das demonstra\u00e7\u00f5es financeiras de 31 de dezembro de 2016, o relat\u00f3rio do auditor independente<\/a><\/strong> sofrer\u00e1 grandes mudan\u00e7as em rela\u00e7\u00e3o \u00e0 sua apresenta\u00e7\u00e3o. Em um mercado din\u00e2mico e em um momento n\u00e3o favor\u00e1vel para nossa economia, as mudan\u00e7as vieram no momento certo. \u00c9 uma grande verdade dizer que a falta de investimentos no Brasil proporcionou de forma repentina tais altera\u00e7\u00f5es. J\u00e1 que o grande objetivo \u00e9 oferecer mais confian\u00e7a e credibilidade aos stakeholders<\/em> \u2013 aqueles interessados nas demonstra\u00e7\u00f5es financeiras da companhia de maneira mais descritiva. Isso, para que seja promovido o aumento dos investimentos no mercado nacional. Nesse cen\u00e1rio, o auditor cont\u00e1bil hoje recebe uma responsabilidade ainda maior: expressar no relat\u00f3rio do auditor independente uma abordagem mais informativa e intelig\u00edvel para os leitores do relat\u00f3rio.<\/p>\n

\"Curso<\/a><\/p>\n

De acordo com o novo modelo, entre as principais altera\u00e7\u00f5es est\u00e1 a exig\u00eancia de inclus\u00e3o, no relat\u00f3rio, dos Key Audit Matters<\/em>, ou principais assuntos de auditoria, em que os auditores ter\u00e3o de expressar em detalhes a situa\u00e7\u00e3o encontrada na empresa sob exame. Outro ponto fundamental com essa mudan\u00e7a \u00e9 que o auditor dever\u00e1 reportar aos conselhos de governan\u00e7a as dificuldades encontradas durante os exames e as \u00e1reas de riscos mais significativas com o intuito de melhor analisar e identificar poss\u00edveis equ\u00edvocos em rela\u00e7\u00e3o aos procedimentos<\/a><\/strong> adotados pelas companhias.<\/p>\n

Diante de um cen\u00e1rio desfavor\u00e1vel em rela\u00e7\u00e3o ao ambiente de corrup\u00e7\u00e3o existente no Brasil, podemos afirmar que a busca por maiores evid\u00eancias de auditoria \u00e9 essencial. No sentido de deixar os documentos de auditoria cada vez mais contundentes quanto \u00e0 aplica\u00e7\u00e3o dos procedimentos executados. Assim, os auditores independentes n\u00e3o dever\u00e3o ficar \u201caprisionados\u201d apenas aos procedimentos de auditoria para fim de atendimento \u00e0s normas cont\u00e1beis vigentes. Devemos efetuar todos os procedimentos descritos nos programas de auditoria e tamb\u00e9m aumentar de forma mais abrangente os exames de auditoria daquilo que n\u00e3o est\u00e1 expresso nos programas. Dessa forma, o relat\u00f3rio do auditor<\/a><\/strong> n\u00e3o decorre apenas da auditoria de demonstra\u00e7\u00f5es financeiras e de an\u00e1lise dos controles internos das empresas e sim da percep\u00e7\u00e3o de ambiente como um todo. Ali\u00e1s, \u201c\u00e9 isso que agrega valor aos investidores\u201d, aumentando a credibilidade das informa\u00e7\u00f5es apresentadas.<\/p>\n

Principais mudan\u00e7as no relat\u00f3rio do auditor<\/h2>\n