Audit Rules
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Alternativas para a auditoria independente de estimativas contábeis e saldos afetados por julgamento da administração e como minimizar os problemas da assimetria da informação
O ambiente contábil no Brasil experimentou um acelerado processo de aprimoramento, em busca dos atributos demandados pelos usuários das demonstrações contábeis, quais sejam: transparência, comparabilidade com as demais entidades e uniformidade com o mercado externo. De acordo com os últimos pronunciamentos contábeis emitidos, a contabilização das o
Publicado em: 2011
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2. Alternativas para a auditoria independente de estimativas contábeis e saldos afetados por julgamento da administração e como minimizar os problemas da assimetria da informação
The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the oper
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2010
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3. A Auditoria de Desempenho e suas diferenças metodológicas com o GESPÚBLICA: uma contribuição para a melhoria das atividades de controle interno realizadas na Marinha do Brasil / The performance audit and their methodological differences with the GESPUBLICA : a contribution to improving internal controls in the navy of Brazil
The performance audit has been much discussed by the organs of government auditing in several countries, in view of the great importance of their activities result in improved management of public organizations. Accordingly, the Court of Audit (TCU), the Comptroller General of the Union (CGU) and the Federal Secretariat of Internal Control has issued several
Publicado em: 2010
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4. Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO) / Tribunais de Contas e a regulaÃÃo do transporte intermunicipal de passageiros por Ãnibus (TIPO)
This work deals with the interaction between the Brazilian Courts of Accounts (or Courts of Audits) and the regulation of the intercity coach transport (TIPO). This subject takes place under the broader issue of the discussion and (re)definition of the relationship between the Countries and their Societies, and the role that the former should play in the eco
Publicado em: 2007
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5. A methodology applied to selection of taxpayers for audit proposals. / Uma metodologia aplicada à seleção de contribuintes do ICMS para fins de auditoria.
With the advent of the Real Plan, the brazilian states has initiated an improvement process of the management instruments in their tax agencies. It is included among such instruments planning of the tax case, which had been incorporated new systematics for the taxpayer selection of the value added taxes on sales and services (ICMS). This work presents a comb
Publicado em: 2006
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6. Um modelo econÃmico para anÃlise da evasÃo fiscal do imposto sobre a renda no Brasil
A presente tese analisa os principais aspectos teÃricos e traz algumas evidÃncias empÃricas acerca do problema da evasÃo tributÃria do Imposto sobre a Renda da Pessoa FÃsica no Brasil. Foi utilizada para isso uma extensÃo do modelo de Allingham e Sandmo com o intuito de analisar, principalmente, o impacto de duas diferentes polÃticas que a Autoridade
Publicado em: 2004
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7. Auditoria ambiental: um estudo exploratÃrio e o desafio da sua implantaÃÃo pelo Tribunal de Contas do estado de Pernambuco
Lately the pressure by the society on companies which do not respect the environment has grown. This is the reason that has pushed them to adopt an environmental control, preservation and conservation policy to guarantee its continuity. One way to make evident that companies are engaged with the environmental issue is to adopt a management standard of the en
Publicado em: 2003
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8. Computerised protocols for laboratory investigation and their effect on use of medical time and resources.
AIMS: To devise a computerised management system protocol which not only proposes the laboratory investigations to be performed on each patient but also performs related clinical functions. METHODS: The system was designed by senior members of staff. The protocols defined all laboratory investigations including haematology, biochemistry, immunology and cross
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9. An expert system for performance-based direct delivery of published clinical evidence.
OBJECTIVE: To develop a system for clinical performance improvement through rule-based analysis of medical practice patterns and individualized distribution of published scientific evidence. METHODS: The Quality Feedback Expert System (QFES) was developed by applying a Level-5 expert system shell to generate clinical direct reports for performance improvemen