{"id":10850,"date":"2023-10-03T18:28:12","date_gmt":"2023-10-03T18:28:12","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=10850"},"modified":"2023-10-03T18:30:38","modified_gmt":"2023-10-03T18:30:38","slug":"responsabilidade-auditor-independente-perante-fraudes","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/10\/03\/responsabilidade-auditor-independente-perante-fraudes\/","title":{"rendered":"Responsabilidade do auditor independente perante as fraudes contabeis"},"content":{"rendered":"<p>O <em>Journal of Accountancy<\/em> publicou recentemente um longo artigo sobre a responsabilidade dos auditores independentes na detec\u00e7\u00e3o de fraudes, dentro do contexto normativo americano. Entretanto, as considera\u00e7\u00f5es apresentadas pelo autor abordam aspectos relevantes que devem ser observados por qualquer auditor, independente das suas normas locais.<\/p>\n<p>O artigo est\u00e1 estruturado em quatro partes centrais, e um t\u00f3pico espec\u00edfico sobre como a extens\u00e3o da responsabilidade deve ser evidenciada no relat\u00f3rio do auditor.<\/p>\n<ul>\n<li>Responsabilidades por fraude em um trabalho de prepara\u00e7\u00e3o ou compila\u00e7\u00e3o<\/li>\n<li>Responsabilidades por fraude em um trabalho de revis\u00e3o<\/li>\n<li>Responsabilidades por fraude em um trabalho de auditoria<\/li>\n<li>Responsabilidades do auditor<\/li>\n<li>Relat\u00f3rio do auditor<\/li>\n<\/ul>\n<p>Artigo dispon\u00edvel aqui: <a href=\"https:\/\/www.journalofaccountancy.com\/news\/2023\/sep\/a-refresher-on-fraud-and-responsibility-for-detection.html\" target=\"_blank\" rel=\"noopener\">A refresher on fraud and the responsibility for its detection<\/a>. | By Dave Arman, CPA | 14 set. 2023.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Journal of Accountancy publicou recentemente um longo artigo sobre a responsabilidade dos auditores independentes<\/p>\n","protected":false},"author":1,"featured_media":10613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,102],"tags":[],"class_list":["post-10850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-fraudes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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