{"id":15781,"date":"2026-09-29T08:00:42","date_gmt":"2026-09-29T08:00:42","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15781"},"modified":"2026-10-01T12:44:33","modified_gmt":"2026-10-01T12:44:33","slug":"cfc-atualiza-normas-de-auditoria-sobre-fraudes-e-continuidade-operacional","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/09\/29\/cfc-atualiza-normas-de-auditoria-sobre-fraudes-e-continuidade-operacional\/","title":{"rendered":"CFC atualiza normas de auditoria sobre fraudes e continuidade operacional"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Auditores independentes ter\u00e3o novas diretrizes para avaliar riscos de fraude nas demonstra\u00e7\u00f5es cont\u00e1beis e aspectos relacionados \u00e0 continuidade operacional das entidades. O Conselho Federal de Contabilidade (CFC) publicou, no Di\u00e1rio Oficial da Uni\u00e3o (DOU), em 25 de setembro de 2026, altera\u00e7\u00f5es nas normas que disciplinam esses dois temas essenciais para a qualidade e a confiabilidade dos trabalhos de auditoria.<\/p>\n<p class=\"wp-block-paragraph\">As mudan\u00e7as abrangem a NBC TA 240 (R2), que estabelece as responsabilidades do auditor diante de poss\u00edveis fraudes nas informa\u00e7\u00f5es financeiras, e a NBC TA 570 (R1), voltada \u00e0 continuidade operacional.<\/p>\n<p class=\"wp-block-paragraph\">O novo conte\u00fado fortalece a atua\u00e7\u00e3o do auditor independente diante de situa\u00e7\u00f5es que possam comprometer a integridade das informa\u00e7\u00f5es apresentadas pelas organiza\u00e7\u00f5es. Entre os principais avan\u00e7os est\u00e1 a ado\u00e7\u00e3o de uma postura mais investigativa, com maior aten\u00e7\u00e3o \u00e0 identifica\u00e7\u00e3o e \u00e0 avalia\u00e7\u00e3o de situa\u00e7\u00f5es que possam resultar em distor\u00e7\u00f5es relevantes.<\/p>\n<p class=\"wp-block-paragraph\">Para os profissionais da Contabilidade e da auditoria independente, as altera\u00e7\u00f5es demandam aten\u00e7\u00e3o aos procedimentos adotados, \u00e0s an\u00e1lises realizadas e \u00e0s evid\u00eancias que fundamentam as conclus\u00f5es expressas nos respectivos relat\u00f3rios.<\/p>\n<p class=\"wp-block-paragraph\">As normas entraram em vigor na data de sua publica\u00e7\u00e3o e ser\u00e3o aplic\u00e1veis \u00e0s auditorias de demonstra\u00e7\u00f5es cont\u00e1beis referentes a <strong>per\u00edodos iniciados em ou ap\u00f3s 1\u00ba de janeiro de 2027<\/strong>.<\/p>\n<p><strong>Fonte:<\/strong> <a href=\"https:\/\/cfc.org.br\/noticias\/cfc-atualiza-normas-de-auditoria-sobre-fraudes-e-continuidade-operacional\/\" target=\"_blank\" rel=\"noopener\">Portal CFC<\/a> | 28.09.2026<\/p>\n<hr \/>\n<blockquote>\n<ul>\n<li>NBC TA 240 (R2)\u00a0 &#8211; <a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/norma-brasileira-de-contabilidade-ta-n-240-r2-de-17-de-setembro-de-2026-734493789\" target=\"_blank\" rel=\"noopener\">Confira no DOU<\/a> &#8211; Ainda n\u00e3o disponibilizada no canal de normas do CFC.<\/li>\n<li>NBC TA 570 (R1) &#8211;\u00a0 <a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/norma-brasileira-de-contabilidade-ta-n-570-r1-de-17-de-setembro-de-2026-734498569\" target=\"_blank\" rel=\"noopener\">Confira no DOU<\/a> &#8211; Ainda n\u00e3o disponibilizada no canal de normas do CFC.<\/li>\n<\/ul>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Auditores independentes ter\u00e3o novas diretrizes para avaliar riscos de fraude nas demonstra\u00e7\u00f5es cont\u00e1beis e aspectos<\/p>\n","protected":false},"author":1,"featured_media":6054,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,34,102],"tags":[],"class_list":["post-15781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-independente","category-cfc","category-fraudes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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