Auditoria Contábil - Teoria e Prática - 10ª Ed - Crepaldi

Prévia do material em texto

Sumário
Prefácio à 10a edição
Prefácio
1Fundamentos de Auditoria
1.1Conceito e aplicação da auditoria contábil
1.1.1Conceito
1.1.2Objetivo
1.1.3Objeto
1.1.4Reflexos da auditoria sobre a riqueza patrimonial
1.2Filosofia da auditoria
1.3Papel da auditoria
1.4Natureza da auditoria
1.5Processo de abordagem da auditoria
1.6Aspectos administrativos e de controle da auditoria
1.6.1Vantagens para a administração da empresa
1.6.2Vantagens para os investidores (titulares do capital)
1.6.3Vantagens para o Fisco
1.7Métodos de auditoria
1.8Tipos de auditoria
1.8.1Auditoria de demonstrações financeiras
1.8.2Auditoria operacional ou de gestão
1.8.2.1Objetivos da auditoria de gestão ou operacional e sua caracterização
1.8.2.2Tipos de auditoria operacional ou de gestão
1.8.2.3Natureza
1.8.3Auditoria tributária
1.8.4Auditoria de sistemas
1.8.5Auditoria de compliance
1.8.6Auditoria ambiental
1.8.7Auditoria na saúde
1.8.8Auditorias especiais
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1.9Funções contábeis na profissão do auditor
1.9.1Comitê de Auditoria Estatutário
1.10Limitações da auditoria contábil
1.11IFRS
1.12Lei Sarbanes-Oxley
1.13Regulação mais rígida para as auditorias
Leitura complementar
Questões
Múltipla escolha
2Auditoria Interna e Externa: Funções e Diferenças
2.1Auditoria interna
2.1.1Redução de custos
2.1.2Normas de auditoria interna
2.1.2.1Como assegurar qualidade de auditoria
2.1.2.2Normas de auditoria operacional existentes
2.1.2.3Aplicação das normas
2.1.2.4Por que são importantes as normas de auditoria?
2.1.3Requisitos profissionais do mercado
2.2Auditoria externa
2.3Diferenças entre auditoria externa e interna
2.4Auditoria interna versus externa
2.4.1Auditoria externa
2.4.2Auditoria interna
2.5Auditores internos e independentes: integração
2.5.1Técnica e profissionalismo
2.5.2Pressuposição e objetivos
2.6A função estratégica da auditoria interna
Questões
Múltipla escolha
3Organização de Firma de Auditoria Independente
3.1Introdução
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3.2Organizações profissionais
3.3Comissão de Valores Mobiliários (CVM)
3.4Registro, suas categorias e condições
3.5Comprovação da atividade de auditoria
3.5.1Educação profissional continuada
3.6Casos de suspensão e cancelamento automáticos
3.7Informações periódicas e eventuais
3.8Normas relativas ao exercício da atividade de auditoria no mercado de valores 
mobiliários
3.9Deveres e responsabilidades dos auditores independentes
3.9.1ponsabilidade civil do auditor independente
3.10Penalidades administrativas
3.11Formas de exercício da atividadede auditor independente
3.12Quadro de pessoal técnico
3.12.1O assistente
3.12.2O auditor sênior
3.12.3O supervisor ou gerente
3.12.4Sócios
3.13Treinamento de pessoal
3.14Ética profissional na auditoria interna e externa
3.15Ceticismo profissional
3.16Evidência de auditoria apropriada e suficiente e risco de auditoria
3.16.1Condução da auditoria em conformidade com NBC TA
3.17Revisão de informações intermediárias (ITR)
3.17.1Responsabilidade do auditor pelas outras informações que acompanham as 
informações contábeis intermediárias
3.17.2Entendimento e orientação
3.17.3Modelo de relatório de revisão das informações trimestrais
3.17.4Entidades de incorporação imobiliária
3.17.5Modelo de relatório sobre revisão das ITRs, contendo informações contábeis 
intermediárias individuais da controladora, elaboradas de acordo com a NBC TG 21, e 
informações consolidadas, elaboradas de acordo com a NBC TG 21 e a IAS 34
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3.17.6Modelo de relatório sobre revisão das ITRs de entidades de incorporação imobiliária
3.18Balanço de firmas de auditoria será auditado?
3.19Auditoria em revisão
3.20Considerações finais
Leitura complementar
Questões
Múltipla escolha
4Controle de Qualidade no Exercício de Auditoria
4.1Sistema de controle de qualidade e função da equipe de trabalho
4.2Supervisão e controle de qualidade
4.3Habilidades e competências
4.4Execução dos trabalhos de auditoria independente
4.5Avaliação permanente da carteira de clientes
4.6Controle de qualidade interno
4.7Sistemas de informação: um meio seguro de obter qualidade
4.8Plano de controle de qualidade
4.8.1CVM edita deliberação que dispõe sobre a rotatividade dos auditores independentes
4.8.2CVM edita instrução que altera a regra do rodízio de firmas de auditoria quando 
houver Comitê de Auditoria Estatutário
4.9Normas sobre a Revisão Externa de Qualidade pelos Pares
4.9.1Objetivo
4.9.2Administração da revisão pelos pares
4.9.3Relatório de revisão
4.9.4Características do programa
4.9.4.1Confidencialidade
4.9.4.2Independência
4.9.4.3Conflito de interesses
4.9.5Competência
4.9.6Organização do trabalho de revisão
4.9.7Procedimentos para a revisão pelos pares
4.9.8Relatório da revisão pelos pares
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4.9.8.1Conteúdoe prazo
4.9.9Tipos de relatório
4.9.10Revisão e seus prazos
4.9.11Recurso
4.9.12Penalidades
4.10Transparência de auditorias está no foco de reguladores
4.11Considerações finais
Leitura complementar
Questões
Múltipla escolha
5Origem, Evolução e Desenvolvimento da Auditoria
5.1Origem da auditoria interna
5.1.1No exterior
5.1.2No Brasil
5.2Causas do surgimento da auditoria interna
5.3Origem da auditoria externa
5.3.1No exterior
5.3.2No Brasil
5.4Causas do surgimento da auditoria externa
5.5Evolução da auditoria
5.6Desenvolvimento histórico da auditoria no exterior e no Brasil
5.7Desenvolvimento das técnicas de auditoria
5.8Fatores que exigem atualmente a atuação do auditor, de modo especial, no Brasil
5.9A auditoria independente no Brasil nos últimos anos e o mercado atual
5.10A necessidade da revisão e atualização das normas de auditoria independente
5.11Perspectivas da auditoria
5.12Tendências da auditoria
Leitura complementar
Questões
6Normas de Auditoria
6.1Introdução
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6.2Conceito
6.3Aplicação das normas
6.4Importância das normas de auditoria
6.5Objetivo da auditoria
6.5.1Fraude e erro
6.5.1.1Responsabilidade do auditor
6.5.1.2Detecção de fraudes e erros
6.5.1.3Limitações inerentes à auditoria
6.5.1.4Procedimentos quando existe indicação de fraude ou erro
6.5.1.5A avaliação dos resultados dos procedimentos
6.5.1.6Fraude na empresa: como lidar
6.5.1.7Efeitos de fraude e/ou erro no parecer do auditor
6.5.1.8Comunicações de fraude e/ou erro
6.5.1.9Renúncia ao trabalho
6.5.1.10Surgem novas coberturas contra fraude
6.6Responsabilidade do auditor e dos dirigentes da empresa
6.7Normas de auditoria geralmente aceitas
6.7.1Normas de auditoria versus procedimentos
6.7.2Normas gerais ou relativas à pessoa do auditor
6.7.2.1Treinamento e competência
6.7.2.2Competência técnico-profissional
6.7.2.3Independência
6.7.2.3.1Conceitos
6.7.2.3.2Perda de independência
6.7.2.4Operações de créditos e garantias
6.7.2.5Relacionamentos comerciais com a entidade auditada
6.7.2.6Relacionamentos familiares e pessoais
6.7.2.7Vínculos empregatícios ou similares por administradores, executivos ou 
empregados da entidade auditada mantidos, anteriormente, com a entidade de auditoria
6.7.2.8Atuando como administrador ou diretor de entidades auditadas
6.7.2.9Rotação dos líderes de equipe de auditoria
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https://jigsaw.vitalsource.com/books/9788597006681/epub/OEBPS/Text/11_chapter06.xhtml#h6-26.7.2.10Prestação de outros serviços
6.7.2.11Presentes e brindes
6.7.2.12Litígios em curso ou iminentes
6.7.2.13Incompatibilidade ou inconsistência do valor dos honorários
6.7.2.14Outras situações
6.7.2.15Requisitos formais de controle
6.7.3Sigilo
6.7.3.1Dever do sigilo
6.7.4Utilização de trabalhos de especialistas
6.7.4.1Necessidade de uso de trabalho de especialista
6.7.4.2Competência profissional e objetividade do especialista
6.7.4.3Alcance do trabalho do especialista
6.7.4.4Avaliando o trabalho do especialista
6.7.4.5Referência ao especialista no parecer do auditor
6.7.5Guarda da documentação
6.7.6Normas relativas à execução do trabalho
6.7.6.1Planejamento e supervisão
6.7.6.2Relevância
6.7.6.3Risco de auditoria
6.7.6.4Supervisão e controle de qualidade
6.7.6.5Avaliação do sistema contábil e controle interno
6.7.6.6Papel da auditoria na redução de riscos
6.7.7Normas relativas ao parecer
6.7.7.1Descrições gerais
6.7.7.2Normas de Auditoria que entraram em vigor no Brasil, em 2010
6.7.7.2.1Entendimento e orientação
6.7.7.2.2Apresentação de demonstrações contábeis lado a lado
6.7.7.2.3Apresentação de demonstrações contábeis individuais, quando não existem 
investimentos avaliados pelo método de equivalência patrimonial e nem saldo de ativo 
diferido como permitido pela legislação societária
6.7.7.2.4Apresentação da demonstração do valor adicionado
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6.7.7.2.5Apresentação separada de dois conjuntos de demonstrações contábeis
6.7.7.2.6Modificações no relatório do auditor independente
6.7.7.2.7Considerações adicionais para emissão do relatório de auditoria
6.7.7.2.8Modelos de relatórios do auditor independente
6.7.7.3Parecer sem ressalva
6.7.7.4Parecer com ressalva
6.7.7.5Parecer adverso
6.7.7.6Parecer com negativa de opinião por limitação na extensão
6.7.7.7Parecer com abstenção de opinião, por incertezas
6.7.7.8Circunstâncias que impedem a emissão do parecer sem ressalva
6.7.7.9Incerteza
6.7.7.10Informações relevantes nas demonstrações contábeis
6.7.7.11Parecer quando demonstrações contábeis de controladas e/ou coligadas são 
auditadas por outros auditores
6.7.7.12Parecer sobre demonstrações contábeis condensadas
6.7.7.13Demonstrações contábeis não auditadas
6.7.7.14Declaração dos Diretores
6.8Tipos de relatórios
6.9Princípios de contabilidade
6.9.1Uniformidade na aplicação dos princípios de contabilidade
6.10Quadro das normas de auditoria
Leituras selecionadas
Questões
Múltipla escolha
7Testes em Auditoria
7.1Introdução
7.2Procedimentos de auditoria
7.2.1Classificação das evidências
7.2.1.1Evidências quanto à finalidade
7.2.1.2Evidências quanto à natureza
7.2.2Técnicas de auditoria
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7.3Testes de auditoria
7.3.1Testes globais
7.3.2Procedimentos de revisão analítica
7.4Aplicação dos procedimentos de auditoria
7.5Combinação de testes de observância e substantivos
7.6Direção dos testes
7.6.1Testes para superavaliação
7.6.2Teste para subavaliação
7.7Prática dos testes
7.8Amostragem em auditoria
7.8.1Planejamento da amostra
7.8.2População
7.8.3Estratificação
7.8.4Tamanho da amostra
7.8.5Risco de amostragem
7.8.6Erro tolerável
7.8.7Erro esperado
7.8.8Seleção da amostra
7.8.8.1Aspectos gerais
7.8.8.2Seleção aleatória
7.8.8.3Seleção sistemática
7.8.8.4Seleção casual
7.8.9Avaliação dos resultados da amostra
7.8.9.1Análise de erros da amostra
7.8.9.2Extrapolação de erros
7.8.9.3Reavaliação do risco de amostragem
Questões
Múltipla escolha
8Controle Interno
8.1Introdução
8.1.1Conceito e observações fundamentais
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8.1.2Abrangência
8.1.3Classificação
8.1.4Estrutura e componentes
8.1.5Os ganhos com a Sarbanes-Oxley
8.1.6Visão Geral e Cultura de Controle
8.1.7Regulamentações – seguros privados
8.1.8Atividades de controle e segregação de responsabilidades
8.1.9Reconhecimento e avaliação de risco
8.1.10Atividades de monitoração e correção de deficiências
8.1.11Governança corporativa
8.1.12Lei Sarbanes-Oxley
8.2Avaliação do controle interno
8.2.1Como controlar as áreas de risco?
8.2.2Quais os procedimentos mais eficientes?
8.2.3A única solução é a revalorização da ética?
8.2.4Quais os critérios essenciais na hora da contratação?
8.3Tipos de controle: contábeis e administrativos
8.4Importância do controle interno
8.4.1Responsabilidade
8.4.2Rotinas internas
8.4.3Acesso aos ativos
8.4.4Segregação de funções
8.4.5Confronto dos ativos com os registros
8.4.6Amarrações do sistema
8.4.7Auditoria interna
8.5Limitações do controle interno
8.6Fraudes e desfalques nas empresas
8.6.1Responsabilidade pela prevenção e detecção da fraude
8.6.2Responsabilidade do auditor
8.7Levantamento do sistema de controle interno
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https://jigsaw.vitalsource.com/books/9788597006681/epub/OEBPS/Text/13_chapter08.xhtml#h8-1-28.8Avaliação do sistema de controle interno e determinação dos procedimentos de 
auditoria
8.8.1Realce do sistema
8.8.2Avaliação
8.8.3Testes de cumprimento de normas internas
8.9Questionário de avaliação do controle interno
8.9.1Forma de aplicação
8.9.2Levantamento e descrição da rotina
8.9.2.1O que fazer?
8.9.2.2Como fazer?
8.9.2.3Descrição da rotina
8.10Características de um sistema eficiente de controle interno
8.11Categorias de controles internos
8.11.1Controles organizacionais
8.11.2Controles do sistema de informação
8.11.3Controles de procedimentos
8.11.4Documentação de procedimentos
8.11.5Autorização e aprovação
8.11.6Registros e formulários
8.11.7Acesso aos ativos
8.11.7.1Medidas físicas de proteção
8.11.7.2Medidas de proteção intrínsecas
8.11.8Limitações inerentes aos sistemas de controle interno
8.12Considerações finais
Estudo de caso 1 – controles internos – contas a receber – clientes
Estudo de caso 2 – compras – deficiências de controles internos
Leitura complementar
Questões
Múltipla escolha
Problema
9Papéis de Trabalho
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9.1Introdução
9.2Forma e conteúdo dos papéis de trabalho
9.3Confidencialidade, custódia e propriedade dos papéis de trabalho
9.4Preparação de um papel de trabalho
9.5Pontos essenciais dos papéis de trabalho
9.6Normas gerais para preenchimento dos papéis de trabalho
9.7Descrição dos papéis de trabalho
9.8Tipos de papéis de trabalho
9.9Forma e conteúdo dos papéis de trabalho
9.10Características básicas dos papéis de trabalho
9.11Codificação e arquivo dos papéis de trabalho
9.12Método para referenciar e cruzar referências – “amarração” das células individuais
9.13Ordenação dos papéis de trabalho
9.14Ticks ou marcas que indicam os trabalhos efetuados durante o exame
9.15Normas de organização e indexação dos papéis de trabalho
9.15.1Trabalhos de outros
9.15.2Relatórios financeiros
9.15.3Ciclos de processamento de transações
9.15.4Folhas-mestras e trabalho substantivo
9.15.5Objetivos de auditoria e correspondentes conclusões
9.15.6Estratégia de implementação
Questões
Múltipla escolha
10Planejamento da Auditoria
10.1Introdução
10.2Objetivos
10.3Informações e condições para elaborar o planejamento de auditoria
10.4Conteúdo do planejamento
10.5Planejamento da primeira auditoria
10.6Saldos de abertura
10.7Procedimentos contábeis adotados
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10.9Eventos relevantes subsequentes ao exercício anterior
10.10Revisão dos papéis de trabalho do auditor anterior
10.11Planos de auditoria
10.11.1Modelo de carta-proposta
10.11.2Finalidades dos planos de auditoria
10.11.3Responsabilidade pela preparação do plano de auditoria
10.11.4Ocasiões em que o plano deve ser preparado
10.11.5Maneira de preparar os planos de auditoria
10.11.6Conteúdo dos planos de auditoria
10.11.7Utilidade dos planos de auditoria
10.12Meios de prova e planejamento da auditoria
10.12.1Como adquirir conhecimentos sobre a empresa auditada
10.12.1.1Financeira
10.12.1.2Contábil
10.12.1.3Orçamentária
10.12.1.4Pessoal
10.12.1.5Fiscal e legal
10.12.1.6Operações
10.12.1.7Vendas
10.12.1.8Suprimentos
10.12.2Como planejar maior volume de horas nas auditorias preliminares
10.12.3Como obter maior cooperação do pessoal da empresa
10.12.4Como determinar os testes detalhados de auditoria
10.12.5Identificação prévia de problemas
10.13Programa de auditoria
10.13.1Técnica para elaboração do programa de auditoria
10.13.2Elaboração do programa
10.14Aplicação das técnicas auditoriais
10.15Principais procedimentos de auditoria
10.16Carta de contratação para revisão de demonstrações contábeis
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10.16.1Procedimentos detalhados que podem ser executados em trabalho de revisão de 
demonstrações contábeis
Questões
Múltipla escolha
Estudo de caso
11Programas de Auditoria para Contas do Ativo
11.1Introdução
11.2Contas do ativo
11.2.1Planejamento de auditoria
11.2.2Objetivos e procedimentos
11.3Auditoria de caixa e bancos
11.3.1Desfalques no Caixa
11.4Auditoria de Contas a Receber
11.4.1Evidências externas – confirmação
11.5Auditoria de estoques
11.5.1Definições
11.5.2Objetivos
11.5.3Observação do estoque
11.5.4Procedimentos do cliente
11.5.5Responsabilidades pelas etiquetas
11.5.6Movimento
11.5.7Contagem de teste
11.5.8Avaliação do inventário físico
11.5.9Procedimentos que se seguem à observação
11.5.10Controle interno sobre estoques
11.5.11Apresentação de estoques nas demonstrações financeiras
11.6Auditoria do imobilizado
11.6.1Objetivos
11.6.2Campo de exame
11.6.3Revisão do controle interno
11.6.4Procedimentos de auditoria
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https://jigsaw.vitalsource.com/books/9788597006681/epub/OEBPS/Text/15_chapter10.xhtml#h10-16-111.7Auditoria de investimentos
11.7.1Objetivos
11.7.2Exame e confirmação
11.8Ativo intangível
11.8.1Identificação
11.8.2Controle
11.8.3Benefício econômico futuro
11.8.4Reconhecimento e mensuração
11.8.5Aquisição separada
11.8.6Aquisição como parte de combinação de negócios
11.8.7Mensuração do valor justo de ativo intangível adquirido em combinação de 
negócios
11.8.8Gastos subsequentes em projeto de pesquisa e desenvolvimento em andamento 
adquirido
11.8.9Aquisição por meio de subvenção ou assistência governamentais
11.8.10Permuta de ativos
11.8.11Ágio derivado da expectativa de rentabilidade futura (goodwill)gerado internamente
11.8.12Ativo intangível gerado internamente
11.8.12.1Fase de pesquisa
11.8.12.2Fase de desenvolvimento
11.8.13Custo de ativo intangível gerado internamente
11.8.14Reconhecimento de despesa
11.8.15Despesa anterior não reconhecida como ativo
11.8.16Mensuração após reconhecimento
11.8.16.1Método de custo
11.8.16.2Método de reavaliação
11.8.16.3Vida útil
11.8.16.4Ativo intangível com vida útil definida
11.8.16.4.1Período e método de amortização
11.8.16.4.2Valor residual
11.8.17Revisão do período e do método de amortização
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11.8.18Ativo intangível com vida útil indefinida
11.8.18.1Revisão da vida útil
11.8.19Recuperação do valor contábil – perda por redução ao valor recuperável de ativos
11.8.19.1Baixa e alienação
11.8.20Divulgação
11.8.20.1Geral
11.8.20.2Ativo intangível mensurado após o reconhecimento utilizando o método de 
reavaliação
11.8.20.3Gasto com pesquisa e desenvolvimento
11.8.20.4Outras informações
11.8.21Disposições diversas
11.8.22Exemplos ilustrativos
11.8.22.1Avaliação da vida útil de ativo intangível
11.8.23Interpretação técnica
11.8.23.1Ativo Intangível – Custo com Sítio para Internet (WebsiteCosts)
11.8.23.2Aplicação prática
11.8.23.3Exemplos de aplicação
11.9Ativo diferido
Estudo de caso
Múltipla escolha
Questões discursivas
12Programa de Auditoria para Contas do Passivo
12.1Auditoria para fornecedores e contas a pagar
12.2Auditoria para obrigações sociais e outras obrigações
12.3Auditoria das contas do passivo Não Circulante
12.3.1Objetivos
12.3.2Programa de auditoria
12.4Auditoria para empréstimos e financiamentos Circulante e Não Circulante
12.4.1Objetivos
12.5Contingências
12.5.1Considerações gerais
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12.5.2Procedimentos de auditoria
12.5.3Circularização dos consultores jurídicos
12.5.4Limitações na extensão da resposta do consultor jurídico
12.5.5Outras limitações na resposta de um consultor jurídico
12.5.6Julgamento do auditor
Questões
Múltipla escolha
Questão discursiva
13Programa de Auditoria para Contas do Patrimônio Líquido
13.1Objetivos específicos
13.2Procedimentos de auditoria
13.3Documentação
13.4Orientação
13.5Controle interno sobre o patrimônio líquido
13.6Apresentação das contas de patrimônio líquido nas demonstrações financeiras
13.7Programa de auditoria
13.8Demonstração do fluxo de caixa
13.8.1Benefícios das informações dos fluxos de caixa
13.8.2Definições
13.8.3Caixa e equivalentes de caixa
13.8.4Apresentação de uma demonstração dos fluxos de caixa
13.8.5Atividades operacionais
13.8.6Atividades de investimento
13.8.7Atividades de financiamento
13.8.8Divulgação de fluxos de caixa das atividades operacionais
13.8.9Divulgação dos fluxos de caixa das atividades de investimento e de financiamento
13.8.10Divulgação dos fluxos de caixa em base líquida
13.8.11Fluxos de caixa em moeda estrangeira
13.8.12Juros e dividendos
13.8.13Imposto de renda e contribuição social sobre o lucro líquido
13.8.14Investimentos em controladas, coligadas e empreendimentos em conjunto
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13.8.15Aquisições e vendas de controladas e outras unidades de negócios
13.8.16Transações que não envolvem caixa ou equivalentes de caixa
13.8.17Componentes de caixa e equivalentes de caixa
13.8.18Outras divulgações
13.8.19Demonstração dos fluxos de caixa de uma entidade que não é uma instituição 
financeira
13.8.20Demonstração dos fluxos de caixa para uma instituição financeira
Questões
Múltipla escolha
Problema
14Programa de Auditoria para as Contas de Resultado
14.1Introdução
14.2Campo de exame
14.3Objetivos
14.4Controles internos
14.5Procedimentos de auditoria
14.6Seleção de contas para exame
14.7Análise e verificação das contas de receitas e despesas
14.8Despesas
14.8.1Procedimentos
14.9Demonstração do valor adicionado
14.9.1Alcance e apresentação
14.9.2Definições
14.9.3Características das informações da DVA
14.9.4Formação da riqueza
14.9.4.1Riqueza criada pela própria entidade
14.9.4.2Distribuição da riqueza
14.9.5Casos especiais – alguns exemplos
14.9.5.1Depreciação de itens reavaliados ou avaliados ao valor justo (fair value)
14.9.5.2Ajustes de exercícios anteriores
14.9.5.3Ativos construídos pela empresa para uso próprio
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14.9.5.4Distribuição de lucros relativos a exercícios anteriores
14.9.5.5Substituição tributária
14.9.6Atividade de intermediação financeira (bancária)
14.9.6.1Formação de riqueza
14.9.6.2Distribuição da riqueza
14.9.7Atividades de seguro e previdência
14.9.7.1Formação da riqueza
14.9.7.2Distribuição da riqueza
14.9.8Modelos
Questões
Múltipla escolha
15Programa de Auditoria para Verificação Complementar
15.1Objetivo
15.2Campo do exame
15.3Procedimentos de auditoria
Múltipla escolha
16Programa de Auditoria para Eventos Subsequentes
16.1Introdução
16.2Definições
16.3Reconhecimento e mensuração
16.3.1Eventos subsequentes à data do balanço que originam ajustes
16.3.2Eventos subsequentes à data do balanço que não originam ajustes
16.3.3Dividendos
16.4Procedimentos de auditoria sobre transações e eventos ocorridos entre o término do 
exercício social e a emissão do parecer
16.5Transações e eventos ocorridos após emissão do parecer e a divulgação das 
demonstrações contábeis
16.6Transações e eventos conhecidos após a divulgação das demonstrações contábeis
16.7Oferta de valores mobiliários ao público
16.8Continuidade operacional
16.9Divulgação
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16.9.1Data da autorização para conclusão da elaboração do balanço
16.9.2Atualização das divulgações sobre condições existentes na data do balanço
16.9.3Eventos subsequentes à data do balanço que não originam ajustes
16.10Programa de auditoria
Questão
Múltipla escolha
17Programa de Auditoria para Revisão Final
17.1Objetivo
17.2Procedimentos
17.3Programa
17.4Revisão com o cliente
17.5Carta de responsabilidade da administração
17.5.1Reconhecimento por parte da administração de sua responsabilidade pelas 
demonstrações contábeis
17.5.2Declarações da administração como evidência de auditoria
17.5.3Documentação das declarações da administração
17.5.4Elementos básicos da carta com as declarações de responsabilidade da 
administração
17.5.5Ação a ser adotada caso a administração se recuse a prestar declarações
17.6Material
17.7Resumo de tempo
Múltipla escolha
Gabarito das questões
Referências
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1
Fundamentos de Auditoria
A administração de uma sociedade tem o dever de apresentar demonstrações contábeis e
divulgações adequadas e esclarecedoras à opinião pública. O parecer dos auditores
sobre esses demonstrativos é elemento fundamental na extensão que se traduz em
sinônimo de confiabilidade às informações prestadas.
Todos nós gostaríamos de saber, em alguma circunstância, se as informações sobre os
recursos gerados e aplicados, o resultado operacional e a variação patrimonial
obedeceram a padrões usuais de medição. Se uma empresa representa