Independent Audit
Mostrando 1-12 de 24 artigos, teses e dissertações.
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1. USO DA TAXONOMIA COMO FERRAMENTA DE REDUÇÃO DA SUBJETIVIDADE NOS PROCESSOS DE AUDITORIA
Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria
Perspect. ciênc. inf.. Publicado em: 16/05/2019
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2. Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado / Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado / Expectation gap of independent audits: a comparative study in global scenario / Expectation gap of independent audits: a comparative study in global scenario
O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. E
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/02/2012
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3. Alternativas para a auditoria independente de estimativas contábeis e saldos afetados por julgamento da administração e como minimizar os problemas da assimetria da informação
The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the oper
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2010
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4. Capacidad predictiva de la evaluación de los pares y focos del modelo de acreditación institucional en Chile
This article presents the results of a study of the institutional accreditation processes that took place in Chile during the period of 2003 to 2006. The purpose of the study is to estimate the capacity of peer evaluation to predict the final results of institutional accreditation. Thus, a regression model was developed, in which the score given by the acade
Avaliação: Revista da Avaliação da Educação Superior (Campinas). Publicado em: 2010
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5. Perfil multidimensional e avaliação da capacidade funcional em idosos de baixa renda / Multidimensional profile and evaluation of the functional capacity low-income elderlys
Introduction: Due to partner-demographic transition Brazil comes passing for a natural process of population aging. This demographic transition generates contrasts to the measure that the progress and the quality of life do not reach, equally, all the socioeconomics levels. In this scene, aged the low-level socioeconomic is more vulnerable, the proper limita
Publicado em: 2010
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6. A relação do conselho fiscal como componente de controle no gerenciamento de resultados contábeis / The relation of fiscal council as a control component in the earnings management
The earnings management appears in the organizations when the decisions are taken by the responsible managers for the accounting data to change the external financial reports, whose intention is to interfere in the process and obtain personal advantage. In this context, it is necessary mechanisms to guarantee that the managers interests do not disregard the
Publicado em: 2009
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7. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América
More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the f
Publicado em: 2008
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8. Função social dos tribunais de contas no Sistema Constitucional Brasileiro Probabilidade administrativa Direito difuso / The social role of audit courts in the Brazilian constitutional system administrative probity the common rights
The present dissertation aims to indicate some aspects of the public administration control, emphasizing the external control exercised by the Account Courts in the defense of collective interests nowadays. As this study shows, the Account Courts proceed based on the principles of legality, legitimacy and economic among other constitutional principles. In it
Publicado em: 2008
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9. Atenção a pessoas com anomalias craniofaciais no Brasil : avaliação e propostas para o Sistema Unico de Saude / Craniofacial care in Brazil : evaluation and suggestions to improve quality through the Unified Health System
Health care for persons with craniofacial anomalies (CFA) officially started in Brazil in the nineties. It was consolidated through the Reference Network for Craniofacial Treatment (RRTDCF). The RRTDCF was evaluated by Monlleo in 2004 when several non-RRTDCF units operating in the Unified Health System (SUS) were identified. Aims: (1) to evaluate health care
Publicado em: 2008
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10. Cardiovascular risk profile observed in professional truck drivers who work on Highway BR116 within the area of the state of São Paulo-Régis Bittencourt / Perfil dos riscos cardiovasculares em motoristas profissionais de transporte de cargas da Rodovia BR-116 no trecho Paulista-Régis Bittencourt
Introduction: Cardiovascular diseases are the main cause of morbidity and mortality in Brazil. Therefore, a study aiming at characterizing the cardiovascular risk profile observed in professional truck drivers who work on Highway Br-116 was carried out. Population and Method: An exploring, descriptive and transversal study with 258 professional truck drivers
Publicado em: 2006
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11. 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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12. Modelo de avaliação de risco de controle utilizando a lógica nebulosa / Control risk assessment pattern using the fuzzy logic
The assessment of the risks that an entitys internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported
Publicado em: 2005