Audit Standards
Mostrando 1-12 de 54 artigos, teses e dissertações.
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1. Analysis of the relationship between company characteristics and key audit matters disclosed
RESUMO O objetivo geral deste estudo é analisar se as particularidades das empresas auditadas influenciam o volume de key audit matters (KAMs). Como objetivos específicos, pretende-se identificar o número de KAMs divulgado pelas empresas brasileiras e analisar os principais fatores associados à sua divulgação. O estudo pretende contribuir para uma áre
Rev. contab. finanç.. Publicado em: 14/10/2019
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2. Evaluation of a fungal collection as certified reference material producer and as a biological resource center
Abstract Considering the absence of standards for culture collections and more specifically for biological resource centers in the world, in addition to the absence of certified biological material in Brazil, this study aimed to evaluate a Fungal Collection from Fiocruz, as a producer of certified reference material and as Biological Resource Center (BRC). F
Braz. J. Microbiol.. Publicado em: 2016-06
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3. An essay about the effect of vague accounting standards on the decision making process of auditors
Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can
Publicado em: 20/10/2010
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4. 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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5. Diretrizes para implantação da governança de TI no setor público brasileiro á luz da teoria institucional
The IT area has become crucial to business for support, sustainability and growth, but the pervasive use of information technology created a critical dependency of organizations on IT, requiring a focus on IT Governance. Despite the recommendations of internal and external control agencies of the Brazilian Federal Public Administration, few initiatives are s
Publicado em: 2010
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6. Audit and feedback : effects on professional obstetrical practice and health care outcomes / Auditoria e feedback : efeitos sobre a pratica obstetrica e os resultados da atenção a saude
Background: Audit and feedback is a widely used strategy to improve professional practice and can be defined as any summary of clinical performance of health care over a period of time, which may include recommendations for clinical action. Its effectiveness is still uncertain in Obstetrics. Objectives: to assess the effects of audit and feedback on the prac
Publicado em: 2008
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7. Metodologia para desenvolvimento de procedimentos e planejamento de auditorias de TI aplicada à Administração Pública Federal
The objective of this work is to propose a new methodology, based on COBIT Guidelines and other IT best practices model, that could be applied to Federal Public Administration. This new methodology would help planning IT Audit and developing procedures in order to standardize Audit processes and to create a common language between the auditor and the auditee
Publicado em: 2007
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8. Financial statements internal control and inspection systems: a critical analysis of specific standards / Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas
Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countr
Publicado em: 2007
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9. Diagnóstico da implementação de sistemas de gestão da qualidade em empresas construtoras e seus reflexos na gerência de materiais de construção
This paper presents an overview on the evolution of quality management systems, identifying the most significant tools that integrate the corresponding process. Moreover, it describes management systematic programs for conformity evaluation in Brazil, in view of the organizations that participate of the process. By analyzing the assimilation of quality manag
Publicado em: 2006
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10. O rodizio de firmas de auditoria e seus impactos nas demonstrações contábeis / The rotation of audit firms and its consequences of financial statements
The rotation of audit firms was introduced in Brazil by the Brazilian Central Bank at the time of the corporate scandals involving financial institutions firms on the presentation of the financial statements and extended to all listed companies in Brazil by the Brazilian Securities Commission (CVM). Firm rotation, the objective of which is to safeguard the i
Publicado em: 2005
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11. Estudo exploratório da falta de qualidade nos trabalhos de auditoria independente / Exploratory study on the lack of quality regarding independent audit works
Com o objetivo de analisar os motivos da falta de qualidade nos trabalhos nos trabalhos de auditoria independente, apresentam-se os aspectos conceituais de auditoria e normas relacionadas, bem como de qualidade e sua aplicação prática na auditoria independente. A credibilidade dos auditores independentes depende da realização de trabalhos com qualidade,
Publicado em: 2005
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12. Analogias entre a serie iso 14000, os instrumentos legais brasileiros de controle ambiental e o metodo Zopp
This work is based on the analysis of the existing Brazilian environrnental legal instruments and the relations with requirements defined on ISO 14000 standards related to process management, focused on the standards that specify environmental management systems. Existing legal requirements (country and São Paulo state levels) are identified and critically
Publicado em: 1999