{"id":2024,"date":"2010-04-19T09:00:00","date_gmt":"2010-04-19T09:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/04\/19\/quando-o-cao-de-guarda-nao-late\/"},"modified":"2023-11-15T01:51:43","modified_gmt":"2023-11-15T01:51:43","slug":"quando-o-cao-de-guarda-nao-late","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/04\/19\/quando-o-cao-de-guarda-nao-late\/","title":{"rendered":"Quando o c\u00e3o de guarda n\u00e3o late"},"content":{"rendered":"
\"\"<\/a>Por Alexande Alcantara<\/div>\n
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Uma interessante mat\u00e9ria foi publicada no site Re:TheAuditors (<\/span>Fraud Happened. The No-Account Accountants Stood By\u2026<\/span><\/a> veja tamb\u00e9m: For The Auditors Nothing\u2019s Over Until It\u2019s Over: Or Is It?<\/a>) onde<\/span> a artiiculista compara os auditores independente a c\u00e3es de guarda que n\u00e3o alertaran os stakeholders sobre os grandes problemas nas empresas envolvidas nos recentes esc\u00e2ndalos financeiros. <\/span>Chega a fazer uma brincadeira: “c\u00e3es de guarda ou raposa guardando o galinheiro”. <\/span><\/span><\/div>\n
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Gatekeepers? Or foxes in the hen house?<\/strong><\/span><\/p>\n

The auditor\u2019s role is to be a gatekeeper. A watchdog. An advocate for shareholders. This is their public duty.<\/span><\/p>\n<\/blockquote>\n

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This public trust is subsidized by a government-sponsored franchise. All companies listed on major stock exchanges must<\/em><\/strong> have an audit opinion. Audit firms are meant to be shareholders\u2019 first line of defense, and they are hired by and report to the independent Audit Committee of the Board of Directors.<\/span><\/p>\n<\/blockquote>\n

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And yet the same audit firms that stood by and watched Bear Stearns and Lehman Brothers fail \u2013 Deloitte and Ernst &Young \u2013 are recipients of lucrative government contracts to audit or monitor the taxpayers\u2019 investment in the bailed out firms. Deloitte, the Bear Stearns and Merrill Lynch auditor, works for the US Federal Reserve system. Ernst & Young, Lehman\u2019s auditor, is working for the US Treasury on the original $700 billion TARP program and with the Fed on the AIG bailout.<\/span><\/p>\n<\/blockquote>\n

Em um outro trecho a articulista faz uma pergunta ret\u00f3rica: Voc\u00eas acreditam que as empresas de auditoria n\u00e3o sabiam dos problemas nas empresas auditadas, porque foram enganadas pelas mesmas?<\/span><\/p>\n

But when accused of negligence, malpractice or complicity, the audit firms frequently claim to have been duped. Do you believe them? The industry is an oligopoly. That\u2019s a $10 word for what happens when a <\/span>market<\/a> or <\/span>industry<\/a> is dominated by a small number of sellers who discuss their strategies in order to achieve common objectives.<\/span><\/span><\/p><\/blockquote>\n

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J\u00e1 postamos em nosso blog alguns coment\u00e1rios sobre este assunto, releia alguns:<\/span><\/p>\n<\/div>\n