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Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas; Financial statements internal control and inspection systems: a critical analysis of specific standards

Sanches, Marcos Venicio
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 17/04/2007 Português
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26.22%
Importantes mudanças foram implementadas por órgãos normatizadores do mercado de capitais, no Brasil e nos Estados Unidos, relativas às atividades de controle e fiscalização na elaboração e divulgação de demonstrações contábeis. A percepção da necessidade dessas mudanças decorreu, em grande parte, das fraudes corporativas que se utilizaram de instrumentos contábeis, revelados a partir da segunda metade da década de 1990 nos dois países. Nos Estados Unidos, mais precisamente, nos anos de 2001 e 2002. Este trabalho foi desenvolvido com o objetivo de analisar, comparativamente, as principais normas publicadas no Brasil e nos Estados Unidos entre 1998 e 2004, que buscaram o aprimoramento da governança corporativa através da estruturação de controles internos e de fiscalização sobre a elaboração e divulgação de demonstrações contábeis em setores empresariais regulamentados. As normas estudadas foram: a Lei Sarbanes-Oxley, sancionada nos Estados Unidos em 2002, as Resoluções 2554 e 3198 do Conselho Monetário Nacional - CMN, editadas em 1998 e 2004, respectivamente, a Resolução 118 de 2004 do Conselho Nacional de Seguros Privados - CNSP e as Circulares 249 e 280 de 2004 da Superintendência de Seguros Privados - SUSEP. Para a realização da análise comparativa foram coletadas opiniões...

O enfoque gerencial na divulgação de informações por segmento; The management approach on the disclosure of information per segment

Boscov, Camila Pereira
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 09/04/2009 Português
Relevância na Pesquisa
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Motivados pelo objetivo de maior transparência nas informações contábeis, redução dos custos tanto de capital quanto de adequação das demonstrações financeiras para outro conjunto de normas e atração de investimentos internacionais, o FASB e o IASB assinaram, em 2002, um memorando de entendimentos, no qual as entidades se comprometiam a desenvolver conjuntamente normas contábeis de alta qualidade que pudessem ser usadas no ambiente doméstico e internacional. Em novembro de 2006 foi publicada, como uma das atividades desse projeto, uma norma sobre a divulgação de informações por segmento, a IFRS 8. Tal publicação instigou uma discussão sobre o grau de interação que deveria ou não existir entre os critérios e normas contábeis que envolvem o processo de divulgação de informações contábeis para usuários externos, englobados pela contabilidade financeira, e os critérios e práticas utilizados para o processo de tomada de decisões dos gestores, acolhidos pela contabilidade gerencial. Há a orientação, nessa norma, para a divulgação de informações utilizando-se os critérios e métricas da contabilidade gerencial para ambos os públicos, interno e externo. Nesse sentido, este trabalho procurou analisar...

Programa cheque-cidadão: avaliação e responsabilidade social do Tribunal de Contas do Estado do Rio de Janeiro

Silva, Aristóteles Lemos da
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
Português
Relevância na Pesquisa
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No Brasil, na última década, vários programas de transferência de renda foram implantados, mas os níveis de pobreza não têm diminuído na mesma proporção do aporte de recursos investidos nos programas. Verifica-se, especialmente, a falta de coordenação entre poderes governamentais, entre órgãos gestores, financiadores e executores de políticas públicas. O programa Cheque Cidadão, dado ao grande volume de recursos distribuídos e à participação de instituições religiosas na seleção e distribuição de benefícios, foi objeto de inspeção realizada pelo Tribunal de Contas do Estado do Rio de Janeiro (TCERJ), em Campos dos Goytacazes em setembro de 2004. No ano de 2002, foi tema de pesquisa realizada pelo Instituto de Estudo do Trabalho e Sociedade (IETS), que visava conhecer o programa em seus processos e impacto junto ao público beneficiário. Este trabalho visa à contextualização destes dois eventos nos paradigmas da Nova Gestão Pública (NGP) com indicadores de desempenho de eficiência, eficácia, efetividade e eqüidade, esperando inserir o TCE-RJ no campo das Auditorias Operacionais, e favorecendo a avaliação de políticas públicas como uma forma de contribuição para corresponder à crescente demanda social por um governo orientado para resultados.; In the last decade...

Contributo para um novo sistema de normalização contabilística para o sector público em Portugal

Cruz, Ana Luísa Grilo Timóteo Duarte da
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2012 Português
Relevância na Pesquisa
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Mestrado em Contabilidade / JEL Classification: M41 – Accounting; M48 - Accounting and Auditing; H83 - Public Administration; Apesar do contributo incontestável do POCP para a evolução do sistema de contabilidade pública em Portugal, é hoje consensualmente aceite que o mesmo não responde às novas necessidades de reporting. Daqui decorre a pertinência de um Sistema Público de Normalização Contabilística (SPNC), com uma aproximação aos normativos internacionais, tal como aconteceu no sector privado. Neste contexto, o presente estudo tem como objectivos: (i) realizar um estudo comparativo sobre a prestação de contas de acordo com o POCP e as IPSAS; (ii) apresentar uma proposta para uma demonstração financeira de reconciliação entre o saldo orçamental (SO) e o resultado económico (RE), como um contributo para um futuro SPNC; e (iii) aferir acerca da materialidade das diferenças entre o SO e o RE no universo dos Institutos Públicos portugueses recorrendo a dados de 2008 a 2010. Foram alcançados os objectivos propostos, salientando: (i) na vertente financeira/patrimonial as IPSAS constituem um referencial normativo para a concepção de um SPSNC em Portugal, enquanto na vertente orçamental o POCP já proporciona informação útil para os utilizadores indo ao encontro das necessidades de um novo normativo que integre os dois sistemas (ii) foi apresentada uma DF de reconciliação entre o SO e o RE como um contributo para uma transparência acrescida dos outputs dos sistemas orçamentais e financeiros que no âmbito do sector público são reportados em bases contabilísticas distintas; (iii) o estudo exploratório permite concluir que as diferenças entre o SO e o RE são materialmente relevantes para o universo analisado e nos anos em causa...

Accounting for Infrastructure Regulation : An Introduction

Rodriguez Pardina, Martin; Schlirf Rapti, Richard; Groom, Eric
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
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The Enron crisis offered a dramatic reminder to regulators around the world that reliable accounting standards are essential for markets to work efficiently and fairly. Harvey Pitt, chairman of the regulatory agency responsible for the monitoring of accountants in the United States (the Securities and Exchange Commission) from 2001 to 2003, argued that the crisis revealed two problems with accounting that needed to be addressed by the regulators. The first problem is that the accountants may have gotten some of the accounting wrong. The second, and more important, problem is that they may have gotten a lot of the accounting right. This volume describes a set of rules with which utilities monopolies should be able to comply without threat to a fair return on their business, while at the same time ensuring the accountability of all players. Regulators in many member countries of the organization for economic co-operation and development and in the electricity sector in many developing countries use these rules. There is no reason why they should not be of value to regulators of all public service providers that enjoy strong residual monopoly rights. Ultimately...

Financial Sector Assessment : Bulgaria

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This Financial Sector Assessment (FSA) summarizes the Financial Sector Assessment Program (FSAP) findings for Bulgaria, and reports on the actions of the government and the Bulgarian National Bank (BNB) to date in response to the FSAP recommendations. The FSAP mission visited Sofia during the period October 29 to November 14, 2001. The Bulgaria FSAP took place after five years of aggressive financial reforms in response to the deep economic and financial crisis of 1996-97. After the collapse of the banking system and establishment of the Currency Board Arrangement (CBA) in July 1997, the government and the BNB pursued structural and institutional reforms in both the enterprise and banking sectors, including the privatization of about 85 percent of the banking system assets, mainly to foreign financial institutions, and the upgrading of banking supervision capabilities at the BNB. The FSAP mission occurred at a time when the banking system had stabilized, but financial intermediation remained low compared to the more advanced transition economies. In addition to the assessments of compliance with standards and codes...

Financial Sector Assessment : Croatia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This Financial Sector Assessment (FSA) summarizes the Financial Sector Assessment Program (FSAP) report for Croatia. The FSAP mission visited Zagreb during the period September 3-14,200l and discussed its preliminary findings with the representatives of the Croatia National Bank (CNB) and Ministry of Finance (MoF) on September 14, 2001. The mission also discussed the assessments of observance of codes and standards with relevant government offices and agencies. An assessment was also made of the legal and institutional arrangements for Anti-Money Laundering/Combating the Financing of Terrorism (AMLKFT). The final FSAP report was submitted in November 2002.

Financial Sector Assessment : Armenia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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26.27%
The Armenian financial system is quite small, with the assets of the banking system (by far the largest component) accounting for only 15 percent of gross domestic product (GDP). The banking sector has not yet reached the level of consolidation and sophistication of the more advanced transition economies, and intermediation costs are high. The results of the stress tests show that the banking system is significantly exposed to a combination of credit and foreign exchange rate risks, but only moderately exposed to interest rate risks. The legal framework governing the financial sector in Armenia is reasonably sound and comprehensive, but decisions by the Central Bank of Armenia (CBA) to withdraw banking licenses and or to initiate bankruptcy proceedings against banks have been successfully appealed in the courts. The authorities have agreed that the law on joint-stock companies should be replaced as soon as possible, and supplemented by a law on limited liability companies. Many of the Basel core principles are largely complied with...

Financial Sector Assessment : Latvia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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As part of the joint International Monetary Fund (IMF)-World Bank Financial Sector Assessment Program (FSAP), a joint mission visited Latvia during the period February 14-28, 2001. The principal objective of the mission was to assist the authorities in identifying potential vulnerabilities in the financial system that could have macroeconomic consequences and to identify measures to reduce these risks. The mission also aimed at providing an assessment of the development needs of the financial system and its potential contribution to the economic transformation of Latvia as well as an assessment of the observance of international standards and codes in financial regulation and supervision. The purpose of this Financial Sector Assessment (FSA) report is to provide a summary of the main findings of the February FSAP mission, the policy priorities then identified, and subsequent policy developments that have taken place since.

Corporate Governance Country Assessment : Colombia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This report assesses the corporate governance policy framework, enforcement and compliance practices in Colombia. The capital markets are small relative to the economy and trading volume is low equity trading totals about USD one million, as compared to USD one billion in fixed income trading. The corporate sector is largely owned and controlled by family groups and conglomerates. The challenge is to create an environment where medium-sized companies can raise capital in the market and help them make the transition from tightly-controlled family firms to public companies. While pension funds represent a large and rapidly growing source of funds, they are reluctant to invest in equities. It has been demonstrated across countries that capital market development correlates positively with the degree of shareholder protection and good corporate governance. Awareness of the importance of corporate governance issues is growing. Success stories of privatizations linked with good corporate governance highlight the importance of the issue. Colombia is an interesting example of the interplay between legal changes and voluntary initiatives based on the incentive to attract capital. It has put a minimum corporate governance disclosure regime in place for companies that wish to be eligible for pension fund investments. The report recommends (i) the adoption of a securities bill as proposed by the securities regulator supevalores; (ii) the adoption of International Accounting Standards (IAS) and International Standards on Auditing (ISA) and the creation of an independent audit oversight board; (iii) improved enforcement; (iii) enhanced monitoring of compliance with the code of good governance...

The Current Regulatory Framework Governing Business in Bulgaria

O'Brien, Thomas; Filipov, Christian
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
26.3%
The paper identifies the key elements of the regulatory environment for business in Bulgaria, to serve as a research guide, while recognizing that the rapid development of new legislative, and regulatory procedures, are greatly needed, largely to meet the European Union's (EU) legal, and regulatory standards. It describes business creation, with the Commercial Code providing much of the central, comprehensive regulation. Also, another route for business creation in the private sector has been offered through the privatization process of state-owned assets, and, the use of concessions can also be viewed as another route to the creation of private business. However, and although concession legislation sets an overall framework of reasonable adequacy, reports from practitioners in the marketplace reveal much remains to be done to forward this agenda. In regulating corporate operations, the stake of shareholders in the formation of corporate policy, reflects shared participation in the corporate capital base; thus to engender confidence in corporate management standards...

Corporate Governance Country Assessment : Republic of Croatia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Pre-2003 Economic or Sector Report; Economic & Sector Work
Português
Relevância na Pesquisa
26.27%
Croatia's corporate governance system is framed by civil law with regulation for traded companies in part based on London securities rules and international standards for accounting and auditing. There are two public exchanges, which both have three tiers. The majority of companies are listed on the third tier, which has the lowest level of disclosure and listing requirements. The small number of companies on the first tiers has been reduced recently through the successful takeover of companies by strategic investors. The corporate governance structure in Croatia reflects several important aspects of the recent history of Croatian enterprise, including: a history of social ownership; the transition to capitalism; the on-going legacy of privatization; recent economic distress; and, regional conflict. Interest in corporate governance is rising with the potential for growth in the corporate sector being driven by privatization. Improvement in corporate governance is seen to have the potential for improving access to capital...

Pakistan : Report on the Observance of Standards and Codes (ROSC) : Corporate Governance Country Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Corporate Governance Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
26.27%
This report provides an assessment of Pakistan's corporate governance policy framework. In Pakistan, awareness of the importance of good corporate governance is high among policymakers and standard setters. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Pakistan. The focus of the assessment is on listed companies, although reference is also made to banks and other financial institutions. Reform to improve corporate governance has been significant, including the introduction of a code of corporate governance and increased vigilance by regulators. Highly concentrated control by significant shareholders has limited the objectivity of boards and reduced the impact of some of the recent reforms. More generally, many smaller and family-owned companies have a limited awareness of the potential benefits of improved corporate governance. Corporate governance reform needs to percolate throughout the corporate sector, including family-owned businesses. The report concludes that further steps need to be taken to protect shareholder rights, including disclosure of beneficial ownership, and that boards must become more effective...

Ghana : Country Procurement Assessment Report, Volume 5. Annex 9

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
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This report highlights a broad array of poor procedures and practices throughout the tendering and contract management process, which have been the cause of many of Ghana's public procurement problems, and where most of the leakages in public procurement funding occur and substantial savings could be realized. Most of the procedural anomalies are now being corrected by the Public Procurement Act (PPA), which includes the new regulations for the procurement of goods, works, and consulting services to be applied by all Procurement Entities. The provisions for standard tender documents and standard request for consulting proposals being completed, will detail the general principles embedded in the PPA, including evaluation and selection criteria. Standard contract documents, also being completed, will streamline current problems with contracting and payment procedures, labor standards, and dispute resolution. Good procurement manuals and training should leave no room for lack of understanding by procurement staff. The positive results on the ground depend largely on how well the new policies are put into practice and the extent to which this is done without political interference to the contrary. The application of the PPA and the Standard Tender and Contract Documents will not be successful without a broad training and "refresher" program and encouragement of officials in charge of procurement. Oversight and review functions are critical to exercising good procurement fiduciary management and Ghana is taking the necessary measures to strengthen it. Some recommendations include improving procurement planning and budgeting; value for money; contract management; stores management...

Sowing the Seeds of Sustainability : A Case Project with Unifrutti, IFC, and Smallholder Banana Farmers in the Philippines

Macawaris, Natalie; Taylor, Colin; Zamora-Galinato, Carla
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
Relevância na Pesquisa
26.27%
Smallholder banana farmers are beginning to understand that their old farming methods are contributing to the planet's drying up or suffocating in fields of garbage. They are convinced that they have to change their ways for the good of their farms, their communities, and their children. But what really drives them to adopt new and sustainable practices? What will ensure they continue to do so? International Finance Corporation (IFC) partnered with Unifrutti Philippines in 2008 to work with farmers to enable them to be certified to the international Sustainable Agriculture Network standards of the Rainforest Alliance (RA). With concerted efforts from Unifrutti (the lead firm) and IFC, smallholder farmers were trained to understand the RA standards and auditing processes, buy into the concepts of environment and social sustainability, adopt new sustainable practices, and pass the certification audit all within 12 months. This smart lesson examines the difficult challenges of instituting change, as well as the necessary steps to ensure ongoing sustainability.

Financial Sector Assessment Program : Nigeria - IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Financial Sector Assessment Program (FSAP); Economic & Sector Work
Português
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26.3%
The regulatory framework for securities markets in Nigeria has improved markedly since the 2002 Financial Sector Assessment Program (FSAP), and particularly in the last five years. Since the adoption of the Investments and Securities Act 2007 (ISA) and the first set of rules and regulations of the Nigerian Securities and Exchange Commission (SEC), the regulatory framework has been further strengthened and expanded. The SEC cooperates both at the domestic and international level with its counterparts and other authorities. The SEC focuses on regulating the products offered to investors through extensive scrutiny of prospectuses for all securities, including collective investment schemes. An assessment of the level of implementation of the International Organization of Securities Commissions (IOSCO) principles in Nigeria was conducted from September 4 to 19, 2012 as part of the International Monetary Fund (IMF)-World Bank FSAP. The assessment was made based on the IOSCO objectives and principles of securities regulation approved in 2010 and the methodology updated in 2011. The IOSCO methodology requires that assessors not only look at the legal and regulatory framework in place...

United Republic of Tanzania Public Expenditure Review FY03 : Managing Public Expenditures for Poverty Reduction - Report on Fiscal Developments and Public Expenditure Management Issues

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
26.34%
In line with the Poverty Reduction Strategy (PRS) context, this external evaluation looks at budgetary developments, primarily through the lens of the PRS, thus with important implications for the Public Expenditure Review (PER) process, which has evolved into the principal analytic instrument to support the translation of PRS objectives and strategies, into budgets. Overall fiscal policy remained very conservative in FY02, and FY03. Tanzania continues to use a cash budget system that strictly constrains spending, and commitment levels to short term availability of cash. While the system was clearly useful, improvements in budget and aid management put the continued use of a cash budget system into question; thus it is advisable to revisit options for relaxing the stringency of the cash budget. Nevertheless, the revenue to gross domestic product (GDP) ratio, fell marginally to 12.1 percent in FY02, but is projected to reach 12.5 percent in FY03, therefore, with respect to new tax policy measures, it will be important to pay attention to the impact of such measures on poverty and growth. However...

Pronunciamentos contábeis brasileiros: evidências do entendimento dos auditores independentes do Brasil

Almeida, Neirilaine Silva de
Fonte: Universidade Federal de Uberlândia Publicador: Universidade Federal de Uberlândia
Tipo: Dissertação
Português
Relevância na Pesquisa
26.33%
Diante da necessidade de informações financeiras comparáveis, órgãos reguladores, profissionais da área contábil, pesquisadores e outros interessados estão imersos em um cenário, em que o emprego de um padrão internacional nas demonstrações contábeis das empresas do mundo tem sido cada vez mais requerido. Os progressos são visíveis, visto que, aproximadamente, 120 países já adotam normas concernentes às Normas Internacionais de Contabilidade. Todavia a preocupação de alguns autores quanto à efetiva comparabilidade das informações financeiras ainda persiste. Tais inquietações, oriundas de pesquisadores como Doupnik e Riccio (2006), Nobes (2006) e Chand, Patel e Day (2008), fundamentam-se na possibilidade de que as diferenças culturais, políticas, sociais e até mesmo comportamentais dos contabilistas sejam fatores determinantes para interpretações e aplicações díspares, mesmo com a utilização de normas idênticas. Sendo assim, este estudo tem o objetivo de identificar quais são as interpretações dos auditores independentes das empresas cadastradas na CVM, no que concerne a quatro Pronunciamentos Contábeis brasileiros que abordam os tributos diferidos, os custos de empréstimos, as provisões e os passivos contingentes e o ativo intangível. Os dados foram coletados a partir de um questionário adaptado de Chand...

Regulação da auditoria em sistemas bancários: análise do cenário internacional e fatores determinantes; Audit regulation in banking systems: analysis of the international context and determining factors

Dantas, José Alves; Costa, Fábio Moraes da; Niyama, Jorge Katsumi; Medeiros, Otávio Ribeiro de
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 01/04/2014 Português
Relevância na Pesquisa
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Este estudo empírico-analítico tem por objetivos promover uma comparação dos níveis de regulação da atividade de auditoria em instituições bancárias e avaliar a relação entre esse grau de regulação e características dos sistemas bancários nacionais. Utilizou-se uma base de dados mantida pelo Banco Mundial, contendo pesquisa realizada junto a autoridades supervisoras e regulatórias bancárias nacionais de 172 países. Por meio de estatísticas descritivas, foi constatado que o nível mais elevado de regulação é registrado nas nações mais desenvolvidas e nos países do Oriente Médio, Norte da África, Europa e Ásia Central. Também foi constatado que o Brasil apresenta grau de regulação superior à média verificada internacionalmente. Quanto aos testes realizados, por meio de regressão, para avaliar a relação entre o nível de regulação de auditoria e características do setor bancário, foi evidenciado que há mais requerimentos para a atuação dos auditores nos países em que o crédito doméstico provido pelo setor bancário é maior e onde os bancos são mais rentáveis. Por outro lado, há menor regulação nos países em que há maior participação de bancos estatais no sistema financeiro e onde há mais restrições à atuação das instituições bancárias. Não foi confirmada a hipótese de associação positiva entre grau de concentração do setor bancário e o nível de regulação da atividade de auditoria. Por fim...

AUDITORIA E EVIDENCIAÇÃO AMBIENTAL; UM HISTÓRICO DA LEGISLAÇÃO DAS NORMAS BRASILEIRAS, AMERICANAS E EUROPÉIAS; AUDIT AND ENVIROMENTAL DISCLOSURE: A HISTORIC OF BRAZILIAN, AMERICAN EUROPEAN LAW OF RULES

Kronbauer, Clóvis Antônio; de Souza, Marcos Antônio; Rásia, Kátia Arpino; Silva Jacques, Flávia Verônica
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/12/2010 Português
Relevância na Pesquisa
26.34%
This article objective is to make a reflection on the major issues of environmental auditing, developed based on the law related to environmental protection, as well as the disclosure of environmental information within the Brazilian, American and European realities. Besides the fiscal apparatus, the aspect of disclosure is important since it serves as a tool of accountability to various stakeholders. This is an exploratory and descriptive research, based on bibliographic revision. The main findings indicate that: (a) the environmental audit is both a mandatory and voluntary, both in Brazil and internationally, with specific legislation about it, (b) in its operations, environmental auditing can ensure the responsible use of natural resources, preventing accidents due to the induction environmental compliance, (c) in the international context it was noted that the United States and European countries are in a process of modifying its policies to give greater protection against environmental attack. Moreover, it also noted that there was a significant set of environmental standard aimed the disclosure, developing financial statements, allowing for accountability to society as a whole.; O objetivo deste artigo é oportunizar uma reflexão sobre as principais questões da auditoria ambiental...