{"id":1700,"date":"2010-11-16T10:45:00","date_gmt":"2010-11-16T10:45:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/"},"modified":"2010-11-16T10:45:00","modified_gmt":"2010-11-16T10:45:00","slug":"panamericano-quem-administrava-e-auditava","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/","title":{"rendered":"Panamericano: Quem administrava e auditava?"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">O Prof. Kanitz publicou em seu Blog dois textos sobre o caso Panamericano, uma perspectiva n\u00e3o da fraude em si, mas sob a \u00f3tica dos agentes envolvidos (contadores, auditores, administradores, economistas, professores de educa\u00e7\u00e3o f\u00edsica, advogadas, etc&#8230;..). Recomendo a leitura dos coment\u00e1rios que seguem a cada um destes dois post.<\/span><\/div>\n<ul>\n<li><span style=\"font-family:arial;color:#000000;\"><a href=\"http:\/\/blog.kanitz.com.br\/2010\/11\/entenda-o-caso-panamericano-i.html\">Entenda o Caso Panamericano I <\/a><\/span><\/li>\n<p><\/p>\n<li><span style=\"font-family:arial;color:#000000;\"><a href=\"http:\/\/blog.kanitz.com.br\/2010\/11\/entenda-o-caso-panamericano-ii.html\">Entenda o Caso Panamericano II <\/a><\/span><\/li>\n<\/ul>\n<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">O mesmo professor publicou h\u00e1 alguns anos um excelente artigo por t\u00edtulo &#8220;<strong><a href=\"http:\/\/www.kanitz.com.br\/veja\/corrupcao.asp\">A origem da corrup\u00e7\u00e3o<\/a><\/strong>&#8220;, onde mostrava que o Brasil era um pa\u00eds pouco auditado. Mas \u00e0 luz dos atuais acontecimentos (iunclusive Eron, Banco Econ\u00f4mico, Parmalat, Banco Nacional, Bamerindus, Banco Santos, &amp; Cia.), a grande pergunta \u00e9: temos profissionais de qualidade <span style=\"font-family:arial;\">formado pelos cursos de cont\u00e1beis para t\u00e3o relevante e imprescind\u00edvel trabalho? Ser\u00e1 que s\u00e3o apenas contadores que est\u00e3o auditando o mercado de capitais e financeiro?<\/span><\/span><\/p>\n<p><a href=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s1600\/gr_743900455442446.jpg\"><img decoding=\"async\" style=\"MARGIN: 0px 10px 10px 0px; WIDTH: 320px; FLOAT: left; HEIGHT: 197px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5540103602778139746\" border=\"0\" alt=\"\" src=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg\" \/><\/a><\/p>\n<p align=\"justify\"><span style=\"font-family:arial;\">A revista Isto\u00c9 Dinheiro desta semana publicou uma mat\u00e9ria por t\u00edtulo &#8220;<strong><a href=\"http:\/\/www.istoedinheiro.com.br\/noticias\/41059_POR+QUE+A+DELOITTE+ERRA+TANTO\">Por que a Deloitte erra tanto<\/a><\/strong>&#8220;, da qual tirei o quadro que reproduzo ao lado. Recomendo a leitura desta mat\u00e9ria e os coment\u00e1rios dos leitores.<\/span><\/p>\n<p align=\"justify\"><span style=\"font-family:Arial;\">O caso PANAMERICANO \u00e9 mais um dos que devem ser estudados nas faculdades de ci\u00eancias cont\u00e1beis. Excelente fonte de debates para disciplinas de: Auditoria, An\u00e1lise de balan\u00e7os. Controladoria, Contabildade de Institui\u00e7\u00f5es Financeira, \u00c9tica, Per\u00edcia, etc.<\/span><\/p>\n<p><span style=\"font-family:arial;color:#000000;\"><\/p>\n<p>(AAS)<\/p>\n<p><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Prof. Kanitz publicou em seu Blog dois textos sobre o caso Panamericano, uma perspectiva<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,18,43,102],"tags":[],"class_list":["post-1700","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-auditoria-independente","category-contabilidade-criativa","category-fraudes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panamericano: Quem administrava e auditava? - 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\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Panamericano: Quem administrava e auditava? - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O Prof. Kanitz publicou em seu Blog dois textos sobre o caso Panamericano, uma perspectiva\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-11-16T10:45:00+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Panamericano: Quem administrava e auditava?\",\"datePublished\":\"2010-11-16T10:45:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/\"},\"wordCount\":234,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/3.bp.blogspot.com\\\/_N0XeWoklEZg\\\/TOJm375z7GI\\\/AAAAAAAABAo\\\/1dkLX-BVnIA\\\/s320\\\/gr_743900455442446.jpg\",\"articleSection\":[\"Analise de Balan\u00e7o\",\"Auditoria Independente\",\"Contabilidade Criativa\",\"Fraude Cont\u00e1bil\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/\",\"name\":\"Panamericano: Quem administrava e auditava? - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/3.bp.blogspot.com\\\/_N0XeWoklEZg\\\/TOJm375z7GI\\\/AAAAAAAABAo\\\/1dkLX-BVnIA\\\/s320\\\/gr_743900455442446.jpg\",\"datePublished\":\"2010-11-16T10:45:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#primaryimage\",\"url\":\"http:\\\/\\\/3.bp.blogspot.com\\\/_N0XeWoklEZg\\\/TOJm375z7GI\\\/AAAAAAAABAo\\\/1dkLX-BVnIA\\\/s320\\\/gr_743900455442446.jpg\",\"contentUrl\":\"http:\\\/\\\/3.bp.blogspot.com\\\/_N0XeWoklEZg\\\/TOJm375z7GI\\\/AAAAAAAABAo\\\/1dkLX-BVnIA\\\/s320\\\/gr_743900455442446.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/11\\\/16\\\/panamericano-quem-administrava-e-auditava\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Panamericano: Quem administrava e auditava?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Panamericano: Quem administrava e auditava? - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/","og_locale":"pt_BR","og_type":"article","og_title":"Panamericano: Quem administrava e auditava? - Prof. Alexandre Alcantara","og_description":"O Prof. Kanitz publicou em seu Blog dois textos sobre o caso Panamericano, uma perspectiva","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-11-16T10:45:00+00:00","og_image":[{"url":"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg","type":"","width":"","height":""}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Panamericano: Quem administrava e auditava?","datePublished":"2010-11-16T10:45:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/"},"wordCount":234,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#primaryimage"},"thumbnailUrl":"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg","articleSection":["Analise de Balan\u00e7o","Auditoria Independente","Contabilidade Criativa","Fraude Cont\u00e1bil"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/","name":"Panamericano: Quem administrava e auditava? - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#primaryimage"},"thumbnailUrl":"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg","datePublished":"2010-11-16T10:45:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#primaryimage","url":"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg","contentUrl":"http:\/\/3.bp.blogspot.com\/_N0XeWoklEZg\/TOJm375z7GI\/AAAAAAAABAo\/1dkLX-BVnIA\/s320\/gr_743900455442446.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/11\/16\/panamericano-quem-administrava-e-auditava\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Panamericano: Quem administrava e auditava?"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=1700"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/1700\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=1700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=1700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=1700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}