{"id":13047,"date":"2024-11-11T16:44:21","date_gmt":"2024-11-11T16:44:21","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=13047"},"modified":"2025-09-29T11:26:57","modified_gmt":"2025-09-29T11:26:57","slug":"os-numeros-da-ecd-revelam-o-potencial-da-auditoria-contabil-tributaria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/11\/11\/os-numeros-da-ecd-revelam-o-potencial-da-auditoria-contabil-tributaria\/","title":{"rendered":"Os n\u00fameros da ECD revelam o potencial da auditoria cont\u00e1bil tribut\u00e1ria"},"content":{"rendered":"

Por Alexandre Alcantara<\/span><\/p>\n

Com dados atualizados at\u00e9 11.11.2024<\/span><\/p>\n

At\u00e9 a data de hoje <\/span>j\u00e1 haviam sido entregues 1.788.287 ECD em 2024, conforme informa\u00e7\u00f5es obtidas no Portal SPED, um incremento de 8,46% rela\u00e7\u00e3o ao total de ECD entregues em 2023.<\/span><\/p>\n

O gr\u00e1fico abaixo ilustra a evolu\u00e7\u00e3o do n\u00famero de ECDs entregues de 2019 a 2024, totalizando 8.592.115 entregas no per\u00edodo.<\/span><\/p>\n

\"\"<\/span><\/p>\n

Existe, portanto, um grande potencial de cr\u00e9dito tribut\u00e1rio que pode ser recuperado atrav\u00e9s da auditoria cont\u00e1bil tribut\u00e1ria, considerando que parte da sonega\u00e7\u00e3o de impostos se refere a vendas sem documento fiscal ou subfaturadas, as quais n\u00e3o s\u00e3o pass\u00edveis de identifica\u00e7\u00e3o atrav\u00e9s de auditoria fiscal convencional ou malhas fiscais, considerando que s\u00e3o fraudes de natureza cont\u00e1bil<\/a>.<\/span><\/p>\n

As estrat\u00e9gias de recupera\u00e7\u00e3o de cr\u00e9dito atrav\u00e9s do exame em profundidade da escritura\u00e7\u00e3o cont\u00e1bil s\u00e3o tratadas em nosso livro Manual de Auditoria Cont\u00e1bil Tribut\u00e1ria<\/a>, pois somente atrav\u00e9s da auditoria cont\u00e1bil\/financeira \u00e9 poss\u00edvel seguir o rastro do dinheiro relacionado ao faturamento sonegado.<\/span><\/p>\n

Estas estrat\u00e9gias fazem parte do nosso treinamento em Auditoria Cont\u00e1bil, onde apresentamos em detalhes como aplicar os procedimentos de auditoria, atrav\u00e9s de estudos de casos e muita discuss\u00e3o sobre jurisprud\u00eancia, t\u00e9cnicas de auditoria dentre outros recursos de aprendizagem. Confira os detalhes dos \u00faltimos treinamentos em Sergipe<\/a>, Distrito Federal<\/a>., Tocantins<\/a> e Rond\u00f4nia<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Por Alexandre Alcantara Com dados atualizados at\u00e9 11.11.2024 At\u00e9 a data de hoje j\u00e1 haviam<\/p>\n","protected":false},"author":1,"featured_media":10613,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,16,74,214],"tags":[],"class_list":["post-13047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil","category-auditoria-contabil-tributaria","category-sped-contabil","category-fraudes-fiscais"],"yoast_head":"\nOs n\u00fameros da ECD revelam o potencial da auditoria cont\u00e1bil tribut\u00e1ria - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/11\/11\/os-numeros-da-ecd-revelam-o-potencial-da-auditoria-contabil-tributaria\/\" \/>\n<meta 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