{"id":12061,"date":"2024-02-05T11:49:00","date_gmt":"2024-02-05T11:49:00","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12061"},"modified":"2024-10-06T20:28:58","modified_gmt":"2024-10-06T20:28:58","slug":"auditoria-norma-entidades-menos-complexas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/02\/05\/auditoria-norma-entidades-menos-complexas\/","title":{"rendered":"Auditoria: Iaasb emite norma para entidades menos complexas"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Por Poliana Nunes, com informa\u00e7\u00f5es da IFRS<\/em><br \/>\n<em>Comunica\u00e7\u00e3o CFC<\/em><\/p>\n<p style=\"text-align: justify;\">O\u00a0<em>International Auditing and Assurance Standards Board<\/em>\u00a0(Iaasb na sigla em ingl\u00eas) emitiu uma norma moldada para atender \u00e0s necessidades espec\u00edficas de auditoria de empresas e de organiza\u00e7\u00f5es menos complexas. Intitulada\u00a0<a href=\"https:\/\/www.iaasb.org\/focus-areas\/isa-lce-standard-audits-less-complex-entities\" target=\"_blank\" rel=\"noreferrer noopener\">Norma Internacional de Auditoria para Entidades Menos Complexas<\/a>, a ISA\u00a0<em>for<\/em>\u00a0LCE, como \u00e9 conhecida em ingl\u00eas, foi formatada para ser um novo padr\u00e3o de auditoria global independente.<\/p>\n<p style=\"text-align: justify;\">Constru\u00edda com base nas Normas Internacionais de Auditoria (ISA), globalmente respeitadas e amplamente adotadas, a ISA\u00a0<em>for\u00a0<\/em>LCE visa aumentar a confian\u00e7a nos relat\u00f3rios financeiros, promover a consist\u00eancia global na aplica\u00e7\u00e3o de normas de auditoria a entidades menos complexas e, desse modo, reduzir o risco de diverg\u00eancia jurisdicional. A import\u00e2ncia da nova norma reside na sua abordagem proporcional e personalizada \u00e0s necessidades \u00fanicas de auditoria dessas entidades menores.<\/p>\n<p style=\"text-align: justify;\">A ISA<em>\u00a0for\u00a0<\/em>LCE enfatiza que a natureza do neg\u00f3cio determina a sua aplicabilidade. Se as atividades empresariais, as estruturas organizacionais, as fun\u00e7\u00f5es financeiras, a tecnologia e a estrutura cont\u00e1bil forem menos complexas, a norma poder\u00e1 ser usada. Ademais, reconhece as necessidades distintas dos auditores que atuam em pequenas empresas, oferecendo orienta\u00e7\u00e3o na forma de material explicativo essencial adaptado \u00e0s suas necessidades.<\/p>\n<p style=\"text-align: justify;\">A nova norma dever\u00e1 entrar em vigor para auditorias de demonstra\u00e7\u00f5es cont\u00e1beis de entidades menos complexas a partir de 15 de dezembro de 2025, com ado\u00e7\u00e3o antecipada permitida. No entanto, antes que a norma possa ser aplicada, cada jurisdi\u00e7\u00e3o deve decidir se a adotar\u00e1. \u00c0 medida que as jurisdi\u00e7\u00f5es consideram a sua ado\u00e7\u00e3o, a profiss\u00e3o cont\u00e1bil global antecipa ansiosamente o impacto positivo das Normas Internacionais de Relat\u00f3rios Financeiros para Entidades de Pequeno e M\u00e9dio Porte (IFRS para PMEs) sobre as auditorias de empresas menores e menos complexas em todo o mundo.<\/p>\n<p style=\"text-align: justify;\">Espera-se que a ado\u00e7\u00e3o da ISA<em>\u00a0for\u00a0<\/em>LCE eleve a qualidade das auditorias de entidades menos complexas. Isso se alinha com o objetivo mais amplo do Iaasb de incutir confian\u00e7a nos mercados financeiros e entre os investidores, refletindo o impacto das IFRS para Pequenas e M\u00e9dias Empresas (IFRS para PMEs).<\/p>\n<p style=\"text-align: justify;\">Para mais informa\u00e7\u00f5es,\u00a0<a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/discussion\/iaasb-s-new-standard-audits-less-complex-entities-game-changer-accounting-world\" target=\"_blank\" rel=\"noreferrer noopener\">clique aqui<\/a>.<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Fonte:<\/strong> <a href=\"https:\/\/cfc.org.br\/noticias\/internacional-iaasb-emite-norma-para-entidades-menos-complexas\/?utm_source=feedly&amp;utm_medium=rss&amp;utm_campaign=internacional-iaasb-emite-norma-para-entidades-menos-complexas\" target=\"_blank\" rel=\"noopener\">Portal CFC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Poliana Nunes, com informa\u00e7\u00f5es da IFRS Comunica\u00e7\u00e3o CFC O\u00a0International Auditing and Assurance Standards Board\u00a0(Iaasb<\/p>\n","protected":false},"author":1,"featured_media":12062,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,18,34,222,112],"tags":[],"class_list":["post-12061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-auditoria-independente","category-cfc","category-iaasb","category-ias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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