Auditoria Contabil e Operacional
2 pág.

Auditoria Contabil e Operacional


DisciplinaAbcdefg11 materiais48 seguidores
Pré-visualização1 página
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd \ufffd\ufffd	
\ufffd
\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd \ufffd\ufffd\ufffd
\ufffd !"#$%&# '!&(#!)*")+%&&,-+# " -)+)''#" ")"%')*.&)'/&#%')#-0)'$#"%&)'+%-1#&* &)* &) 2#" ")
)+%-3*#+%41#- -+)#& )'.)25 " -%. $&#*3-#%" ')*.&)' '67)-"% ''#*8.%")4') 1#&* &9!)\ufffd!"#$%&# :
; & !&quot;#$ &!* +%*. -5# <)&$ 8% !&quot;#$%&)=$)&-%&quot;)0)&)(#'$& &4')8%<&#( $%&# *)-$)8-%')(!#-$)>&(?%:
@ABB4CDEC4FGH4BH4\ufffd- 2#'$ I!&quot;#+#/&#%JB%-$ <#2#&quot; &quot;)KL+%&&)$% 1#&* &+%*&)2 M?% %'%<N)$#0%'&quot; 
 !&quot;#$%&# #-$)&- 9!):
O* &quot;)$)&*#- &quot; )-$#&quot; &quot;))'$/')-&quot;%#-0)'$#( &quot; .>'&quot;)-P-+# '&quot;))-0%20#*)-$%&quot;)1!-+#%-/&#%')*
)'9!)* '&quot;)+%&&!.M?%)&quot;)'0#%'&quot;)0)&< '6B%*#''%8%+%-')25%&quot;) &quot;*#-#'$& M?%&quot; )-$#&quot; &quot;)'%2#+#$%!!* 
 !&quot;#$%&# . & &quot;)$)&*#- &') ' $#0#&quot; &quot;)'1#- -+)#& ')%.)& +#%- #'&quot;%')(*)-$%&quot;)&quot;#'$&#<!#M?%)'$?%
%<)&quot;)+)-&quot;%Q'&)(& '9!)25)'?% .2#+/0)#'6H'')$#.%&quot;) !&quot;#$%&# '%2#+#$ &quot; .)2%+%-')25%&quot;) &quot;*#-#'$& M?%
&quot; )-$#&quot; &quot;)R&quot;)-%*#- &quot;% !&quot;#$%&# :
;&)S &quot;%@ K\ufffd2!-%@ K8
T%+,1 &/ (%& ')!UVUWXYXZ[]UZV_ a`[bc)*<&)4')9!))'$))=)&+d+#%R%.+#%- 28* '-?%0 2)&/.%-$%. & '! 
 0 2# M?%6e*)'*%')&/+%*.%'$%&quot;)9!)'$f)'&quot;)*P2$#.2 )'+%25 @gK6
\ufffd.>' 1#- 2#S M?%&quot;%)=)&+d+#%80%+,$)&/ +)''% %( < &#$%6\ufffd.&%0)#$). & ')1 *#2# &#S &+%*)'$)*%&quot;)2%&quot;)
9!)'$f)'9!)')&/!' &quot;%- '! \ufffdT)\ufffdT76
hi
L!*)'$!&quot;%&quot;)$R+-#+ ')+%-3*#+ '. & +%-5)+)& -)+)''#&quot; &quot;)&quot; '&quot;)*%-'$& Mf)'+%-$/<)#'6
L!* +#,-+# 9!)+%-$&%2 ) &quot;*#-#'$& %. $&#*3-#%&quot; ')*.&)' '8.%&*)#%&quot;)+%-$&%2)'.&>.&#%'8
S)2 -&quot;% ''#*.)2 ' .2#+ Mf)'&quot; '.)''% 'N!&d&quot;#+ '6
L!* $R+-#+ 9!)+%-$&%2 %'<)-'&quot;)!*>&(?%8&)(!2 *)-$ &quot; .)2 I!'$#M &quot;%F& < 25%8)%<)&quot;)+) 
+&#$R&#%'.&>.&#%'&quot;)0)&#1#+ M?%6
L!* )'.)+# 2#S M?%+%-$/<#20%2$ &quot; $)'$ & )1#+#,-+# ))1#+/+# &quot;%+%-$&%2). $&#*%-# 28#*.2 -$ &quot;%
+%*%%<N)$#0%&quot;))=.&)'' &!* %.#-#?%'%<&)&quot;)$)&*#- &quot;%&quot; &quot;%6
L!*)'$!&quot;%9!))2 <%& ) 0 2# %'2 -M *)-$%'+%-$/<)#'&quot; )*.&)' 6
ji
BTk
\ufffd!&quot;#<& 
B;B
l -+%B)-$& 2&quot;%l& '#2
m<& +%-
ni
)'$/'!<%&&quot;#- &quot; %'>&(?%'&quot;)(%0)&- -M &quot; )*.&)' 8')-&quot;%2#*#$ &quot; '%<&) .%''#<#2#&quot; &quot;)&quot;) 0 2# &
 '9!)'$f)'&quot;)%&&quot;)*R$#+ 80 2%&)')+!*.&#*)-$%&quot;)'! '1!-Mf)'6
R$%$ 2*)-$)&)'.%-'/0)2.)2 ()'$?%&quot;)&#'+%'8( & -$#-&quot;%Q()'$?%)(%0)&- -M &quot; )*.&)' 
*#$#( M?%%!)2#*#- M?%&quot;%'*)'*%'6
)2 .%&quot;)')&&)'.%-'/0)2.%&&)0#' & )+%-%*# 8)1#+#,-+# ))1#+/+# &quot; ' $#0#&quot; &quot;)'%.)& +#%- #'8
#-+2!#-&quot;% ' $#0#&quot; &quot;)'-?%1#- -+)#& '&quot;)!* )-$#&quot; &quot;)6
%'%<N)$#0%'-?%0 &# *)#-&quot;).)-&quot;)-$)&quot;%$ * -5%&quot; )*.&)' %!&quot;%9! &quot;&%1!-+#%- 2&quot;)0)*+%<&#&
$%$ 2*)-$) ' $#0#&quot; &quot;)'6
'! ' $&#<!#Mf)'+%*&)2 M?% %+!*.&#*)-$%&quot;)2)#')-%&* '2#*#$ *4') 9!)2 '.)&$#-)-$)' /&) 
+%-$/<#2)1#- -+)#& 81#+ -&quot;% '&quot;)* #'-%&* ')2)#''%<&)'.%-' <#2#&quot; &quot;)&quot; '/&) ')'.)+d1#+ '6
oi
)'.)+# 2p
&quot;).&%+)''%'
()'$?%p
%.)& +#%- 26
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd \ufffd\ufffd	
\ufffd
\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd\ufffd
\ufffd\ufffd\ufffd\ufffd\ufffd \ufffd\ufffd\ufffd
\ufffd\ufffd!&quot;#$%&'(&$)&#&quot;*+,-&.&quot;#!&quot;)/!&-&quot;%&'-,%'&quot;01
2$%&'(&$)3&quot;*+,-&.&quot;!)4/!&-&quot;%&)56-,%')01
7/)3!)#)3-,%')-&.)#(&quot;\ufffd$3,-))3)(/')!,8&quot;%\ufffd))!,9/)!):4;;;;;;;;;;;;;;;;;;;;;;;;;;;;(&quot;\ufffd$%,,'!,
&quot;#,6)\ufffd,#<)'=3&#,#<).)3&)>?,#<3,.)'-)\ufffd,'-&quot;#,(&quot;\ufffd$%&quot;.)>?,#<\ufffd,-&quot;!&quot;3&quot;@&()\ufffd,'-,,#-%/-/%)!&quot;#$)%))
).)3&)>A&quot;!)&'-,@%&!)!,<)!,9/)>A&quot;<,8&(=(&)<,8&(&B'(&),,(&quot;'&quot;\ufffd&(&!)!,!&quot;#$%&quot;(,##&quot;#<!&quot;##&#-,\ufffd)#!,
&'8&quot;%\ufffd)>?,#,!,(&quot;'-%&quot;3,#&'-,%'&quot;#&'-,@%)!&quot;#)&quot;)\ufffd*&,'-,,!,@,%,'(&)\ufffd,'-&quot;!,%&#(&quot;#<(&quot;\ufffd.&#-)#))##&#-&%
C)!\ufffd&'&#-%)>A&quot;!),'-&!)!,'&quot;(/\ufffd$%&\ufffd,'-&quot;!,#,/#&quot;*+,-&.&quot;#:
DA&quot;$&quot;!,#,%(&quot;'#&!,%)!&quot;/\ufffd8)-&quot;%!,,6&@B'(&)!,4/!&-&quot;%&)1
(&quot;'-=*&3E
FG
H,%&8&()%)',(,##&!)!,!,)$%&\ufffd&quot;%)%)#'&quot;%\ufffd)#&'-,%')#.&@,'-,#E
56)\ufffd&')%)!,\ufffd&quot;'#-%)>A&quot;!&quot;%,#/3-)!&quot;!&quot;,6,%(I(&&quot;,,\ufffd&-&%#,/$)%,(,%:
5\ufffd&-&%$)%,(,%!,)/!&-&quot;%&)#&quot;*%,&quot;#(&quot;'-%&quot;3,#&'-,%'&quot;#:
56)\ufffd&')%&quot;#(&quot;'-%&quot;3,#&'-,%'&quot;#,,\ufffd&-&%#/)&quot;$&'&A&quot;.&)%,3)-J%&&quot;:
K,#(&quot;*%&%-&quot;!)#)#&%%,@/3)%&!)!,#,,\ufffd&-&%%,3)-J%&&quot;#&quot;*%,&quot;8)-&quot;:
LG
56)\ufffd&')%&quot;M)3)'>&quot;N)-%&\ufffd&quot;'&)3
H,%&8&()%&quot;&quot;*+,-&.&quot;!,'&quot;.)#'&quot;%\ufffd)#:
H,%&8&()%)#,@%,@)>A&quot;!,8/'>?,#
56)\ufffd&')%)#!,\ufffd&quot;'#-%)>?,#(&quot;'-=*,&#,,\ufffd&-&%#,/$)%,(,%:
H,%&8&()%#,)#'&quot;%\ufffd)#&'-,%')#,#-A&quot;#,'!&quot;#,@/&!)#$,3&quot;#,\ufffd$%,@)!&quot;#,\ufffd@,%)3
OG
4/!&-&quot;%&)&'!,$,'!,'-,:
4/!&-&quot;%&)@&quot;.,%')\ufffd,'-)3:
4/!&-&quot;%&),6-,%'):
4/!&-&quot;%&)&'-,%'):
4/!&-&quot;%&)!,9/)3&!)!,
PG
Q%,#(&\ufffd,'-&quot;!,,\ufffd$%,#)#*%)#&3,&%)#,',(,##&!)!,!,!,#(,'-%)3&R)>A&quot;,!&.,%#&8&()>A&quot;!,#/)#
)-&.&!)!,#,(&quot;'S\ufffd&()#:
N3)',+)\ufffd,'-&quot;-%&*/-=%&&quot;!)#,'-&!)!,#:
5.&quot;3/>A&quot;!&quot;\ufffd,%()!&quot;!,()$&-)&#:
T&')'(&)\ufffd,'-&quot;!,,\ufffd$%,#)#*%)#&3,&%)#)-%).0#!,,'-&!)!,#&'-,%')(&&quot;')&#:
T&3&)&#,#/*#&!&=%&)#!,8&%\ufffd)#,#-%)'@,&%)#: