Brazilian And International Audit Standards
Mostrando 1-2 de 2 artigos, teses e dissertações.
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1. O rodizio de firmas de auditoria e seus impactos nas demonstrações contábeis / The rotation of audit firms and its consequences of financial statements
The rotation of audit firms was introduced in Brazil by the Brazilian Central Bank at the time of the corporate scandals involving financial institutions firms on the presentation of the financial statements and extended to all listed companies in Brazil by the Brazilian Securities Commission (CVM). Firm rotation, the objective of which is to safeguard the i
Publicado em: 2005
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2. Contribution to the study of risk evaluation and internal controls in financial statements auditing in Brazil / Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil
The risk to render a technically incorrect opinion on financial statements is the main concern of independent auditors in Brazil and in the world. In order to ensure that they have managed to control all conditions necessary to forming a reliable and adequate judgement on the object of their work, independent auditors apply several technical procedures looki
Publicado em: 1998