{"id":1386,"date":"2013-01-10T15:29:12","date_gmt":"2013-01-10T18:29:12","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2013\/01\/10\/fraudes-contabeis-artigo\/"},"modified":"2024-12-03T16:02:09","modified_gmt":"2024-12-03T16:02:09","slug":"escrituracao-contabil-instrumento-auxiliar-auditoria-fisco-contabil","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2013\/01\/10\/escrituracao-contabil-instrumento-auxiliar-auditoria-fisco-contabil\/","title":{"rendered":"Artigo: A escritura\u00e7\u00e3o cont\u00e1bil como instrumento auxiliar da auditoria fisco-cont\u00e1bil"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">A escritura\u00e7\u00e3o cont\u00e1bil como instrumento auxiliar da auditoria fisco-cont\u00e1bil<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Por Alexandre Alcantara<\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong style=\"font-family: arial, helvetica, sans-serif; text-align: justify;\">RESUMO<\/strong><span style=\"font-family: arial, helvetica, sans-serif; text-align: justify;\">: As administra\u00e7\u00f5es tribut\u00e1rias encontram na escritura\u00e7\u00e3o cont\u00e1bil uma valiosa fonte de informa\u00e7\u00e3o, possibilitando a apura\u00e7\u00e3o de fraudes cont\u00e1beis que repercutem na correta determina\u00e7\u00e3o da base de c\u00e1lculo do imposto, em raz\u00e3o da oculta\u00e7\u00e3o ou redu\u00e7\u00e3o do seu fato gerador. Este estudo aponta os tipos de escritura\u00e7\u00e3o cont\u00e1bil, os casos em que sua elabora\u00e7\u00e3o \u00e9 obrigat\u00f3ria e como a mesma pode ser utilizada como instrumento auxiliar da auditoria fisco-cont\u00e1bil na detec\u00e7\u00e3o de fraudes tribut\u00e1rias, considerando as situa\u00e7\u00f5es de presun\u00e7\u00f5es de omiss\u00e3o de sa\u00eddas previstas na legisla\u00e7\u00e3o. Discute ainda quest\u00f5es relacionadas a produ\u00e7\u00e3o de provas e oferece uma criteriosa sele\u00e7\u00e3o de decis\u00f5es dos tribunais administrativos tribut\u00e1rios e judiciais que corroboram a aceita\u00e7\u00e3o do levantamento fisco-cont\u00e1bil como meio de prova do cometimento do il\u00edcito tribut\u00e1rio. Conclui no sentido da necessidade de adequa\u00e7\u00e3o ao mundo digital das atuais normas tribut\u00e1rias, roteiros e ferramentas de auditoria e sobre a import\u00e2ncia do acesso \u00e0s informa\u00e7\u00f5es banc\u00e1rias.<\/span><\/span><\/div>\n<div><\/div>\n<div><span style=\"font-size: 12pt;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Palavras chave<\/strong>: Escritura\u00e7\u00e3o cont\u00e1bil. Fraudes cont\u00e1beis. Auditoria Fisco-cont\u00e1bil. Sonega\u00e7\u00e3o do ICMS. Sigilo banc\u00e1rio.<\/span><\/span><\/div>\n<div><\/div>\n<div><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Dados publica\u00e7\u00e3o:<\/span><\/strong><\/span><\/div>\n<div><span style=\"font-size: 12pt;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SILVA, Alexandre Alcantara da. A escritura\u00e7\u00e3o cont\u00e1bil como instrumento auxiliar da auditoria fisco-cont\u00e1bil. In <\/span><strong style=\"font-family: arial, helvetica, sans-serif;\">Cadernos do IAF: Finan\u00e7as P\u00fablicas e Tributa\u00e7\u00e3o<\/strong><span style=\"font-family: arial, helvetica, sans-serif;\">. Volume 1. Dezembro\/2012. Instituto dos Auditores Fiscais da Bahia: Salvador<\/span><\/span><\/div>\n<div><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2013\/01\/2012-SILVA-AescrituracaoContabilComoInstrumentoAuxiliar.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3666 alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg\" alt=\"\" width=\"198\" height=\"40\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1.jpg 499w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/01\/pdf-download-1-300x61.jpg 300w\" sizes=\"auto, (max-width: 198px) 100vw, 198px\" \/><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A escritura\u00e7\u00e3o cont\u00e1bil como instrumento auxiliar da auditoria fisco-cont\u00e1bil Por Alexandre Alcantara RESUMO: As administra\u00e7\u00f5es<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,74,102,214],"tags":[],"class_list":["post-1386","post","type-post","status-publish","format-standard","hentry","category-auditoria-contabil-tributaria","category-sped-contabil","category-fraudes","category-fraudes-fiscais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Artigo: A escritura\u00e7\u00e3o cont\u00e1bil como instrumento auxiliar da auditoria fisco-cont\u00e1bil - 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\/2013\/01\/10\/escrituracao-contabil-instrumento-auxiliar-auditoria-fisco-contabil\/\" 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