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Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil; Contribution to the study of risk evaluation and internal controls in financial statements auditing in Brazil

Antunes, Jerônimo
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 01/07/1998 Português
Relevância na Pesquisa
36.3%
O risco de emitir uma opinião tecnicamente incorreta sobre demonstrações contábeis é a preocupação fundamental dos auditores independentes no Brasil e no mundo. Para cercar-se de condições que lhes assegurem um julgamento confiável e adequado sobre o objeto de seus trabalhos, os auditores independentes aplicam diversos procedimentos técnicos, em busca de evidências claras, precisas e suficientes. Dentre tais procedimentos, destaca-se, pela relevância, o estudo, conhecimento e avaliação dos procedimentos de controle interno da empresa auditada. Os procedimentos empregados pelos auditores para avaliação dos sistemas de controles internos e dos riscos de auditoria das demonstrações contábeis assumem papel preponderante, uma vez que determinam a natureza, extensão e a oportunidade da realização de todos os demais exames de auditoria. Esta tecnologia de auditoria, para permitir análise e julgamento quanto à consecução dos seus objetivos, deve ser aplicada de forma ordenada e sistematizada, através de uma metodologia de trabalho. Quais são as normas brasileiras e internacionais que orientam ou regulam esta matéria? Quem são os organismos normatizadores? Qual a profundidade e eficácia destas normas brasileiras...

A relação entre o parecer de auditoria e a troca de auditores: uma investigação nas instituições financeiras brasileiras

Santos, Fabiano Pereira dos
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
Português
Relevância na Pesquisa
36.47%
Esta pesquisa tem como objetivo principal verificar se há relação entre a troca espontânea da auditoria independente e o parecer não limpo emitido no ano anterior e também se há relação positiva entre o rodízio de auditores e a emissão de pareceres não limpos no ano do rodízio e nos seguintes. Justifica-se este trabalho pela proposta de avaliar cientificamente o impacto da influência da administração e da adoção do rodízio de auditoria na independência do auditor externo, sem ser enviesado pelos interesses dos profissionais envolvidos, uma vez que esta é uma pesquisa exclusivamente documental. Portanto, chega-se a diversas hipóteses quanto à ocorrência de parecer não limpo como fator motivador para a troca de auditores por parte da administração e quanto ao rodízio obrigatório de auditorias propiciando a emissão de pareceres não limpos. Além da pesquisa documental, este trabalho também é composto por revisão da literatura acadêmica e especializada, que fundamentam e respaldam as principais questões abordadas. Os resultados obtidos, após as considerações e constatações observadas nas pesquisas bibliográficas, e nos resultados dos testes da estatística qui-quadrado, verificam que a administração é mais propensa a trocar a firma de auditoria quando recebe um parecer modificado por ressalvas e ênfases relevantes que quando recebe um parecer limpo da firma de auditoria atual. Outra constatação é a ausência de relação entre a adoção do rodízio obrigatório de auditoria e a emissão de pareceres modificados nos anos após esta troca.; The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor...

Combating Money Laundering and the Financing of Terrorism - A Comprehensive Training Guide : Workbook 1. Effects on Economic Development and International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
36.27%
"Combating Money Laundering and the Financing of Terrorism: a Comprehensive Training Guide" is one of the products of the capacity enhancement program on Anti-Money Laundering and Combating the Funding of Terrorism (AML/CFT), which has been co-funded by the Governments of Sweden, Japan, Denmark, and Canada. The program offers countries the tools, skills, and knowledge to build and strengthen their institutional, legal, and regulatory frameworks to successfully implement their national action plan on these efforts. This workbook includes seven training course modules: effects on economic development and international standards (module one); legal requirements to meet international standards (module two); regulatory and institutional requirements for AML/CFT (module three a ); compliance requirements for financial institutions (module three b); building an effective financial intelligence unit (module four); domestic (interagency) and international cooperation (module five); combating the financing of terrorism(module six); and investigating money laundering and terrorist financing (module seven).

Expanding Financial Reporting and Auditing Knowledge in Latin America and the Caribbean : CReCER and the Community of Practice

Martínez, David
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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The main objective of CReCER is to create greater awareness of the importance of sound financial reporting and auditing for the development of a well functioning market economy and of an efficient public sector, which in turn are the cornerstone for equitable and sustainable economic development, and to promote the adoption of international standards for corporate financial reporting and auditing. CReCER is relevant to the work and interests of policymakers, senior civil servants, financial sector regulators, standard-setters, academics, accountants and auditors, private sector stakeholders, and regional and international organizations, including the donor community. The Spanish Fund for Latin America and the Caribbean (SFLAC) has funded the creation of the CReCER Community of Practice (CoP) that brings these achievements together.

South Africa - Report on Observance of Standards and Codes : Banking Supervision, Insurance Supervision, and Securities Regulation

World Bank; International Monetary Fund
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.3%
This assessment found South Africa s regulatory system to be fundamentally sound and compliant with international standards. Banking supervision has been effective and has helped limit the impact on the financial sector of the global financial crisis. The assessment recommended that the bank registrar s remedial powers for addressing problems in banks should be strengthened and that a specific regulation for dealing with country and transfer risk be introduced.The FSB is also undertaking a study of the OTC market. Limited progress has been made by the Department of Trade and Industry (DTI) to implement significant amendments to the Companies Act that were enacted in 2007 and in 2009. If progress continues to lag, consideration should be given to reassigning responsibility for these functions to the Financial Services Board (FSB).

Country Procurement Assessment Report : Mauritius, Volume 1

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.22%
The purpose of the Country Procurement Assessment Report (CPAR) is to assess (a) the efficiency, economy and transparency of the public procurement system; (b) commercial practices in the private sector, particularly in relation to imports, and, (c) the institutional capacity of entities dealing with procurement in the country. Mauritius has made credible efforts to provide a framework of transparency, and accountability; it has strong institutional capacity; a checks and balances system is in place; its audit system is working, and the country is firmly committed to provide a transparent climate for, and information on public spending to the general public. The recommended improvements are in line with the already initiated Government program. The main recommendations address the need to: (1) develop a legal framework on procurement procedures, and regulations; (2) standardize, and computerize the procurement documentation, e.g. the bidding documents; (3) strengthen the regulatory role of the Central Tender Board (CTB); (4) provide training for public procurement staff in ministerial departments; (5) integrate the ex-post review of procurement compliance in auditing practices; (6) streamline...

Country Procurement Assessment Report : Mauritius, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.22%
The purpose of the Country Procurement Assessment Report (CPAR) is to assess (a) the efficiency, economy and transparency of the public procurement system; (b) commercial practices in the private sector, particularly in relation to imports, and, (c) the institutional capacity of entities dealing with procurement in the country. Mauritius has made credible efforts to provide a framework of transparency, and accountability; it has strong institutional capacity; a checks and balances system is in place; its audit system is working, and the country is firmly committed to provide a transparent climate for, and information on public spending to the general public. The recommended improvements are in line with the already initiated Government program. The main recommendations address the need to: (1) develop a legal framework on procurement procedures, and regulations; (2) standardize, and computerize the procurement documentation, e.g. the bidding documents; (3) strengthen the regulatory role of the Central Tender Board (CTB); (4) provide training for public procurement staff in ministerial departments; (5) integrate the ex-post review of procurement compliance in auditing practices; (6) streamline...

Corporate Governance Country Assessment : Republic of Korea

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.5%
Since 1998, Korea has taken important steps to address the weaknesses that contributed to the economic crisis of 1997. The corporate governance framework has been strengthened significantly. The reform agenda, however, remains unfinished and the equity markets relative to other OECD countries remain underdeveloped. There has been good progress in upgrading accounting and auditing standards and practices, as well as strengthening underlying institutions responsible for setting standards and ensuring compliance. The Financial Supervisory Commission/Financial Supervisory Services have been established, and the role of the Korean Institute of Certified Public Accountants has been strengthened. Efforts should continue to further improve accounting standards and improve accounting and auditing practices, and include measures to clarify and strengthen the role and function of audit committees consistent with international best practices; replace statutory auditors with audit committees for smaller companies over time; and upgrade the skills and knowledge of audit committee members. While holding companies are allowed...

Basel II and Developing Countries: Sailing through the Sea of Standards

Powell, Andrew
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
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Despite recently announced delays, Basel II - the new standard for bank capital - is due to be completed this year for implementation in the 13 Basel Committee member countries by the end of 2006. Should the other 170 plus member countries of the World Bank also adopt Basel II? Basel II was not written with developing countries in mind, but that does not necessarily mean that there is nothing in it for developing countries or that it can be ignored. Basels I and II represent a wide Sea of Standards. This paper suggests five alternative island-standards and five navigational tools to help countries choose their preferred island within the sea. It is suggested that for some developing countries the standardized approach will yield little in terms of linking regulatory capital to risk, but that countries may need many years of work to adopt the more advanced internal rating-based approach. The paper then proposes a centralized rating-based approach as a transition measure. The paper also makes proposals regarding a set of largely unresolved cross-border issues.

Trade Issues in East Asia, January 2008 : Overcoming Trade Barriers from Standards and Technical Regulations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.44%
This paper is about trade issues in East Asia. One of the most important non-tariff measures is regulations and standards aimed at securing the safety and or quality of products, labeling requirements and protection of the environment. Standards are now recognized as a trade issue since they determine market access. The use of standards by governments to meet public health and safety objectives and by the private sector to meet market-driven consumer and industrial objectives is important for economic development. Standards provide information on the quality and reliability of a product that may not be readily observable and thus reduce uncertainty and contribute to increased trade. Standards have become a key element in facilitating trade within and between countries since in order for a good to be traded it must comply with the agreed standard. This applies to both mandatory standards required by governments and voluntary standards set by industry associations and other non-state actors. Recognizing the potential of diverging national technical regulations to hinder trade flows...

Impacto comercial de las nuevas normas internacionales de materialidad en auditoría: evidencia empírica en México y España.; The impact of the new international standard on auditing regarding materiality on business: empirical evidence on Mexico and Spain.

Ramírez Cacho, Sergio Iván; Montoya del Corte, Javier; Martínez García, Francisco Javier
Fonte: The Institute for Business & Financial Research Publicador: The Institute for Business & Financial Research
Tipo: info:eu-repo/semantics/article; publishedVersion
Português
Relevância na Pesquisa
36.5%
RESUMEN. Durante la etapa de emisión de informe, la evaluación cualitativa de las incidencias detectadas en la auditoría, mediante los factores contenidos en la Norma Internacional de Auditoría revisada y reeditada 450, plantea nuevos desafíos y compromisos para los auditores, imponiéndoles, entre otras circunstancias, una mayor carga de trabajo y la necesidad de utilizar su juicio profesional de forma más intensiva y reflexiva. Este artículo presenta evidencia empírica obtenida en México y España, respecto a ciertas consecuencias que sobre dicho escenario podrían afectar la relación comercial que los auditores mantienen con sus clientes. Los resultados demuestran que a pesar del probable incremento de informes con salvedades, la imagen de la entidad auditada no se perjudicaría ante terceros, ni se incrementarían los costos del servicio de auditoría. Por lo tanto, tampoco aumentaría el riesgo de que los auditores pierdan como clientes a las entidades auditadas y, en general, la buena relación comercial auditorentidad auditada no se vería afectada.; ABSTRACT. International Standard on Auditing 450 raises new challenges for auditors. It imposes, among other things, an increased workload and requires them to use their professional judgment in a more intensive and reflective way. This article presents an empirical analysis of the impact of the International Standard on Auditing 450 on the business relationship between auditors and their clients. The results show that despite a likely increase of qualified opinion reports...

Ghana : 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
36.22%
This report assesses Ghana's corporate governance policy framework, enforcement and compliance practices. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. Ghana is a promising capital market with remarkable recent performance, significant momentum and will for improvement. Continuing challenges are presented however, by its weak institutional base and capacity, as well as by persistent gaps in enforcement. The report identifies several key next steps that focus on implementation, including: 1. A concentrated effort to raise awareness of corporate governance, transparency and accountability. The effort should include director training, possibly with Securities and Exchange Commission (SEC) certification requirements. 2. An overhaul of the institutional framework and capacity, including training, resources, and effectiveness. Particular focus should be directed at promoting the new specialized commercial court, and private arbitration; developing a central depository system for equities; creating an effective companies registry; and improving enforcement of accounting and auditing. 3. Continued legislative review and modernization. 4. An improvement of SEC resources and training would enable it to focus on rule-making and enforcement of disclosure quality...

Post Clearance Audit : Reference and Implementation Guide; Controle a posteriori : referentiel et guide d'application

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
36.49%
This reference and implementation guide builds on the content of the World Bank's publication Border Management Modernization (2011), which provides policymakers, reformers, customs and other government officials with a comprehensive perspective on improving trade facilitation through better border management. This guide focuses on the use of Post Clearance Audit (PCA) which represents one of the most effective trade facilitation strategies available to border agencies as it enables the immediate release of imported cargo through the subsequent use of audit-based regulatory controls. The contents of this guide have been developed to supplement the information contained in the World Bank publication by providing border management officials and development professionals with a thorough introduction to the key issues associated with implementing a PCA regime. PCA represents a move away from traditional approaches which focus on the physical inspection of cargo and the relatively ineffective documentary checks that restrict auditors to reviewing a very small percentage of a trader's overall transactions. PCA rather is a focus on the business systems of the trader that generate and communicate transactions to the regulatory agencies...

Pakistan : Country Procurement Assessment Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
Relevância na Pesquisa
36.34%
This report analyzes Pakistan's procurement system, and presents an extensive set of recommendations for strengthening same. It reviews the legal, and regulatory framework, as well as the mandatory registration and/or pre-qualification of suppliers, and contractors, and negotiation practices, and, analyzes bidding document issues for recommendation. Human resources development, auditing practices, and anti-corruption measures are features assessed, in order to be improved to conform with good, and efficient procurement practice. Among its major findings, the report stipulates that the country's procurement practices are governed by a set of outdated rules, and regulations, the application of which is aggravated by growing procedures, which deviate competition for government business, through widespread latitude in the application (or disregard) of rules, and procedures. And, in theory, the advanced, pre-determined selection practice in the bidding process, and setting cost parameters according to a Schedule of Rates (SOR)...

Zambia : Public Expenditure Management and Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.49%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Zambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.34%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Kosovo : Operational Financial Accountability Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.3%
The main objective of the Operational Financial Accountability Review (0FAR) has been to identify an agenda for addressing key challenges in the Public Financial Management (PFM) operational framework, and point to areas where additional donor support may be needed. The audience of the OFAR is both the Kosovar authorities and the donor community. The OFAR is not an audit; it is not intended to, and does not, provide assurance on the specific uses to which Bank funds have been, or may be applied. The OFAR focuses on PFM arrangements in the PISG (Provisional Institutions of self Government), rather than in the United Nations Interim Administration Mission in Kosovo (UNMIK) administration, as the OFAR is intended to be used as a tool for strengthening local administration, particularly in a context where the PISG are anticipated to gain increased authority over their own resources, and UN (and, indeed, donor) support might progressively dwindle. The scope of the proposed OFAR is less than that of a full-scope CFAA. The reduced scope of the OFAR has been determined on the basis of: 1) a preliminary assessment of areas of most significant need in terms of capacity and institutional building; 2) a review of existing analyses and support by the Bank (including project financial management) and other development organizations...

Mineral-Rich Countries and Dutch Disease : Understanding the Macroeconomic Implications of Windfalls and the Development Prospects, The Case of Equatorial Guinea

Toto Same, Achille
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
36.37%
Referring to the original context of Dutch Disease, the term refers to the fears of de-industrialization that gripped the Netherlands as a result of the appreciation of the Dutch currency that followed the discovery of natural gas deposits. Expansion of petroleum exports in the 1960s not only crowded out other exports, it actually reduced other exports disproportionately and fueled the fears of dire consequences for Dutch manufacturing. In the case of Equatorial Guinea, the secondary sector represents about 2 percent of the gross domestic product, manufacturing represents less than 1 percent, and oil represents more than 95 percent. The negative impact of the Dutch Disease in this context would be limited given the structure of the economy and on the contrary may even be a good thing because it fuels the structural transformational process of the economy, which is needed in Equatorial Guinea. This paper argues that the ongoing Dutch Disease is a natural and necessary reallocation of resources in the economy of Equatorial Guinea. The magnitude of negative macroeconomic consequences of the Dutch Disease depends on the country's economic structure and stage of development. In a country where the manufacturing sector barely exists or where the non-oil primary sector is structurally deficient...

Os impactos na atividade de auditoria independente com a introdução da lei Sarbanes-Oxley; The impacts of Sarbanes-Oxley on independent auditing

Silva, Adriano Gomes da; Robles Junior, Antonio
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
Publicado em 01/12/2008 Português
Relevância na Pesquisa
36.49%
Sucessivos escândalos de manipulação de demonstrações financeiras das companhias abertas nos Estados Unidos da América, nos anos recentes, motivaram suas autoridades reguladoras a promulgar a Lei Sarbanes-Oxley (Sox). Essa estabeleceu um conjunto severo de regras às principais figuras envolvidas no mundo corporativo, abarcando administradores, auditores, advogados e analistas de mercado. Aos auditores independentes foram destinadas regras específicas que introduziram novidades como a criação de órgão fiscalizador da profissão (PCAOB), novas regras de independência e renovadas normas de auditoria (auditing standards). A pesquisa cobriu o objetivo principal de analisar os impactos (variáveis dependentes) percebidos pelos auditores independentes com a introdução da lei estadunidense (variável independente), utilizando como ferramenta a aplicação de um questionário. A metodologia de pesquisa combina revisão bibliográfica do tema e levantamento da percepção dos impactos da Sox pelos auditores independentes. Para os pesquisados, a Sox aumentou a fiscalização sobre a profissão; agregou maior credibilidade às demonstrações financeiras, ao trabalho de auditores e contadores e contribuiu para o aumento dos honorários de auditoria.; Successive scandals of manipulation of open corporations' financial statements in the United States...

A auditoria legal na União Europeia: enquadramento, debate actual e perspectivas futuras

Almeida, José Joaquim Marques 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
Publicado em 01/04/2002 Português
Relevância na Pesquisa
36.53%
A auditoria legal na União Europeia, encontra-se, presentemente, numa grande encruzilhada. Imposta pelos poderes públicos e pelas directivas comunitárias, é criticada pelos empresários por não acrescentar valor ao negócio, e, duma maneira geral, pela sociedade que ao atribuir-lhe a característica de bem público, esperava dela respostas mais amplas do que aquelas que os auditores, espartilhados por um quadro normativo e jurídico-técnico construído pelas suas associações profissionais, conseguem ou querem facultar ao público em geral. Com efeito, as normas de auditoria que tratam do planeamento, execução e avaliação do trabalho do auditor, têm sido o refúgio eleito pelos auditores e uma justificação esgrimida, unanimemente, pela classe, para recusar liminarmente o alargamento das funções de auditoria à análise da viabilidade da empresa e à detecção de erros e fraudes. Neste contexto, a função de auditoria legal está sendo, na actualidade, fortemente criticada por não proporcionar ao público "certezas" de que: as declarações financeiras estão correctas, a empresa não falirá, não houve fraudes ou irregularidades, a empresa agiu dentro da lei, foi administrada de forma competente e adoptou uma atitude responsável face aos assuntos ambientais e sociais. É...