Princípios Fundamentais e Normas Brasileiras de Contabilidade, Auditoria e Perícia
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Princípios Fundamentais e Normas Brasileiras de Contabilidade, Auditoria e Perícia


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3ª edição
Princípios Fundamentais e 
Normas Brasileiras de Contabilidade 
AUDITORIA E PERÍCIA
Princípios Fundamentais e 
Normas Brasileiras de Contabilidade 
AUDITORIA E PERÍCIA
3ª edição
Conselho Federal de Contabilidade
Brasília
2008
PUBLICAÇÃO DO CONSELHO FEDERAL DE CONTABILIDADE
SAS Quadra 5 \u2013 Bloco J \u2013 Edifício CFC \u2022 70070-920 \u2022 Brasília - DF
Telefone: (61) 3314-9600 \u2022 FAX: (61) 3322-2033
Site: www.cfc.org.br \u2022 E-mail: cfc@cfc.org.br
Edição sob responsabilidade de:
MARIA CLARA CAVALCANTE BUGARIM \u2022 Presidente do Conselho Federal de Contabilidade
NELSON MITIMASA JINZENJI \u2022 Vice-presidente Técnico
Equipe Técnica Responsável:
CÉLIA SCHWINDT \u2022 Coordenadora da Vice-Presidência Técnica
HELIO JOSÉ CORAZZA \u2022 Contador
Revisão
Maria do Carmo Nóbrega
Projeto Gráfico e Editoração
Simone Silva
Tiragem: 20 mil exemplares
Distribuição gratuita
3ª Edição - 2008
FICHA CATALOGRÁFICA
Conselho Federal de Contabilidade
 Princípios fundamentais e normas brasileiras de contabilidade: auditoria e perícia/ 
Conselho Federal de Contabilidade. \u2013 3. ed. -- Brasília: CFC, 2008.
 
 456 p.
 ISBN 978-85-85874-14-8
 
 1. Normas \u2013 Contabilidade - Brasil. 2. Auditoria - Normas. 3. Perícia Contábil \u2013 Normas. 
 4. Princípios Fundamentais de Contabilidade. I. Título.
CDU \u2013 657.6/.63(81)(083.74)
Ficha Catalográfica elaborada pela Bibliotecária Lúcia Helena Alves de Figueiredo CRB 1/1.401
Princípios Fundamentais e Normas Brasileiras de Contabilidade 
AUDITORIA E PERÍCIA
APRESENTAÇÃO
O Conselho Federal de Contabilidade possui, entre as suas atribuições privativas, 
a responsabilidade de editar normas que devam ser cumpridas por todos os profissio-
nais de contabilidade no País. Para exercer eficazmente essa tarefa de normatizar os 
procedimentos contábeis gerais e específicos, o CFC mantém Grupos de Trabalho em 
atuação constante. Dessa forma, a elaboração e a revisão das Normas Brasileiras de 
Contabilidade (NBCs), assim como dos Princípios Fundamentais de Contabilidade, 
fazem parte de um processo permanente que congrega, em igual medida, o saber téc-
nico e a aplicação prática, sem se descuidar da realidade atual da profissão contábil.
Para manter vigilância na evolução das Ciências Contábeis e na aplicação do co-
nhecimento atualizado e globalizado no exercício profissional, uma das prioridades 
do CFC tem sido a busca da convergência das Normas Brasileiras de Contabilidade 
aos padrões internacionais. Por essa razão foi editada a Resolução CFC nº 1.055/05, 
criando o Comitê de Pronunciamentos Contábeis (CPC), integrado por representantes 
de importantes instituições da área contábil e do mercado de capitais, participando 
como convidados permanentes representantes dos principais órgãos reguladores go-
vernamentais. Ainda, para possibilitar a convergência necessária às demais áreas, 
que não as abrangidas pelo CPC, o CFC instituiu, por meio da Resolução CFC nº 
1.103/07, o Comitê Gestor da Convergência no Brasil, do qual participa juntamente 
com representantes de diversas entidades e órgãos reguladores.
Essa preocupação com a convergência das normas, que mobiliza o Conselho 
Federal de Contabilidade há alguns anos, decorre justamente do olhar vigilante da 
instituição sobre a realidade do mundo contábil. Assim, em 2008, com a entrada em 
vigor da Lei nº 11.638/07, abrindo o caminho para a convergência, o CFC encontra-se 
preparado para essa tarefa.
Nesta edição do livro Princípios Fundamentais e Normas Brasileiras de Contabili-
dade, que é dividido em dois volumes \u2013 um contendo as Normas Brasileiras de Con-
tabilidade e o outro, as normas específicas das áreas de Auditoria e Perícia, editadas 
até o mês de junho de 2008.
Em síntese, pode-se dizer que o conhecimento das Normas Brasileiras de Contabi-
lidade é condição fundamental ao exercício profissional. Já em relação aos Princípios 
Fundamentais de Contabilidade, cabe ressaltar que é obrigatória a observância des-
ses preceitos por parte de todos os contabilistas.
MARIA CLARA CAvALCANTE BUgARIM
Presidente
Princípios Fundamentais e Normas Brasileiras de Contabilidade 
AUDITORIA E PERÍCIA
SUMÁRIO
PRINCÍPIOS FUNDAMENTAIS DE CONTABILIDADE
Princípios Fundamentais de Contabilidade - Resolução CFC nº 750/93 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd11
Apêndice aos Princípios Fundamentais de Contabilidade \u2013 Resolução 
CFC nº 774/94 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 17
Apêndice aos Princípios Fundamentais de Contabilidade sob a perspectiva 
do Setor Público \u2013 Resolução CFC nº 1.111/07 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 42
Princípio da Atualização Monetária \u2013 Resolução CFC nº 900/01 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 50
PRERROgATIvAS PROFISSIONAIS DO CONTABILISTA
Prerrogativas do Profissional Contábil \u2013 Resolução CFC nº 560/83 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 55
CÓDIgO DE ÉTICA PROFISSIONAL DO CONTABILISTA
Código de Ética Profissional do Contabilista \u2013 CEPC \u2013 Resolução CFC 
nº 803/96 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 65
Recurso Ex Officio na Área do Processo Ético \u2013 Resolução CFC nº 819/97 \ufffd\ufffd\ufffd\ufffd\ufffd 73
CONvERgÊNCIA ÀS NORMAS INTERNACIONAIS
Comitê de Pronunciamentos Contábeis \u2013 CPC \u2013 Resolução CFC nº 1.055/05 \ufffd\ufffd 77
Comitê Gestor da Convergência no Brasil \u2013 Resolução CFC nº 1.103/07 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 84
NORMAS BRASILEIRAS DE CONTABILIDADE
Normas Brasileiras de Contabilidade \u2013 Resolução CFC nº 751/93 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 89
Regras para a Edição das Normas Brasileiras de Contabilidade \u2013 Resolução 
CFC nº 1.106/07 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 100
NORMAS BRASILEIRAS DE CONTABILIDADE PROFISSIONAIS
NBC P 1 Normas Profissionais de Auditor Independente \u2013 Resolução 
CFC nº 821/97 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 104
NBC P 1.2 \u2013 Independência \u2013 Resolução CFC nº 1.034/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd110
NBC P 1.6 \u2013 Sigilo \u2013 Resolução CFC nº 1.100/07 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 133
NBC P 1.8 \u2013 Utilização de Trabalhos de Especialistas \u2013 Resolução 
CFC nº 1.023/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 136
NBC P 1 \u2013 IT 1 \u2013 Regulamentação do item 1.9 da NBC P 1 \u2013 Resolução 
CFC nº 851/99 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 143
NBC P 1 \u2013 IT 3 \u2013 Regulamentação do item 1.4 \u2013 Honorários \u2013 Resolução 
CFC nº 976/03 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 146
NBC P 2 Normas Profissionais do Perito \u2013 Resolução CFC nº 857/99 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 152
NBC P 2.1 \u2013 Competência Profissional \u2013 Resolução CFC nº 1.056/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 155
NBC P 2.3 \u2013 Impedimento e Suspeição \u2013 Resolução CFC nº 1.050/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 159
NBC P 2.4 \u2013 Honorários \u2013 Resolução CFC nº 1.057/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 170
NBC P 2.6 \u2013 Responsabilidade e Zelo \u2013 Resolução CFC nº 1.051/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 180
NBC P 3 Normas Profissionais do Auditor Interno \u2013 Resolução 
CFC nº 781/95 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 185
NBC P 4 Educação Profissional Continuada \u2013 Resolução CFC nº 1.074/06 \ufffd\ufffd\ufffd\ufffd 188
NBC P 5 Exame de Qualificação Técnica \u2013 Resolução CFC nº 1.109/07 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 207
Cadastro Nacional de Auditores Independentes (CNAI) \u2013 Resolução 
CFC nº 1.019/05 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 216
NORMAS BRASILEIRAS DE CONTABILIDADE TÉCNICAS
NBC T 11 Normas de Auditoria Independente das Demonstrações 
Contábeis \u2013 Resolução CFC nº 820/97 \ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd 221
NBC T 11.3 \u2013 Papéis de Trabalho e Documentação da