Casos polêmicos de pereceres de auditoria das demostrações contábeis

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This work has lhe purpose of demonstratinglhe managementwithout scruplesand lhe faitures of lhe audit firms, when lhe presentationon their reports. If those firms have been issuing reports not according to lhe financial and property situation of lhe auditted firms in judgeship, those ones affect lhe investedcapital by lhe investors,becauselhe damagedand lhe descontinuity of their businesses. The issuing of an audit report on properties with lhe account demonstrations present lhe financial and property situation, lhe result of its financial transactions, lhe changes of Líquid Patrimony and lhe origins and investments in relation to this period in exam, according to lhe fundamental principies of accountancyapplied with uniformity, is a serious subject, lhe risk of making sure that lhe account piares are adequated is one of lhe most importantfactors to be analysed by lhe independentauditors. , . By lhe accomplishedstudies,we can notice that independentaudit firms have considered that adequatedaccountdemonstrations,when in fact they can not makethem sure in that way. Economic Bank S.A. case proved a considerable fact. This bank only had good financial results due to lhe joined firms, belonging to lhe sarna economic conglomerate. Actually lhe bank presented loss, apart from a considerable liability, that without integralization of new capitais by lhe shareholders, lhe bank would have fatally a lot of financial problems in its economiccontinuity. In lhe case of Nacional Bank S. A. seems to us at first sight that there was benevolenceof lhe independent auditors. In lhe case of Noroeste Bank S. A., lhe amount of money was disappearing little by little, without anybody had perceived and in lhe occasionwhen ít was sold, as by chance lhe controllers were surprising by lhe fact occurred at Cayman Islands. Finally Enron and WorldCom cases apart from be into debt, lhe controllers have changed expenses in assets, raising enourmously lhe profits for having eam more bonus

ASSUNTO(S)

demonstracoes contabeis auditoria ciencias contabeis pareceres reports account demonstrations

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