{"id":2252,"date":"2009-11-09T20:49:00","date_gmt":"2009-11-09T20:49:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/11\/09\/normas-brasileiras-de-contabilidade-em-audiencia-publica\/"},"modified":"2009-11-09T20:49:00","modified_gmt":"2009-11-09T20:49:00","slug":"normas-brasileiras-de-contabilidade-em-audiencia-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/11\/09\/normas-brasileiras-de-contabilidade-em-audiencia-publica\/","title":{"rendered":"Normas Brasileiras de Contabilidade em audi\u00eancia p\u00fablica"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">O Conselho Federal de Contabilidade (CFC) e o Instituto dos Auditores Independentes do Brasil (Ibracon) colocaram em audi\u00eancia p\u00fablica minutas de 13 Normas Brasileiras de Contabilidade T\u00e9cnicas de Auditoria (NBC TA). Os conte\u00fados integrais dos documentos podem ser acessados em <a href=\"http:\/\/www.cfc.org.br\/conteudo.aspx?codMenu=249\" target=\"_blank\" rel=\"noopener\">Audi\u00eancia P\u00fablica <\/a>do site do CFC.<\/p>\n<p>As sugest\u00f5es e os coment\u00e1rios sobre as normas poder\u00e3o ser enviados ao CFC at\u00e9 o dia 17 de novembro, por meio do endere\u00e7o eletr\u00f4nico <a href=\"mailto:ap****@*****rg.br\" data-original-string=\"4ddsZRMp0+tNEpo3a8gznA==da5CDpASHMpPnxUGAh5+diGsOKXFYA3d506s+PpKdoO2iw=\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\"><span \n                data-original-string='IfHsopbuzpmVJiIquacibA==da5hgEeGipUa\/9DnN71hgMPh0To1PiwaZw9mQUsjwCmUjE='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>ap<span class=\"apbct-blur\">****<\/span>@<span class=\"apbct-blur\">*****<\/span>rg.br<\/span><\/a>, ou via Correios: SAS, Quadra 5, Bloco J, Edif\u00edcio CFC, Coordenadoria T\u00e9cnica &#8211; Bras\u00edlia, DF, CEP 70070-920. \u00c9 importante que as contribui\u00e7\u00f5es enviadas fa\u00e7am refer\u00eancia \u00e0 respectiva minuta.<\/p>\n<p><strong>Minutas<\/strong><br \/>As Normas Brasileiras de Contabilidade T\u00e9cnicas de Auditoria em audi\u00eancia p\u00fablica s\u00e3o: <\/span><\/div>\n<ul>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 02 &#8211; Estrutura conceitual para trabalhos de assegura\u00e7\u00e3o<\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 265 &#8211; Comunica\u00e7\u00e3o de defici\u00eancias do controle interno. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 402 &#8211; Considera\u00e7\u00f5es de auditoria para a entidade que utiliza uma organiza\u00e7\u00e3o preStadora de servi\u00e7os. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 501 &#8211; Evid\u00eancia de auditoria &#8211; Considera\u00e7\u00f5es espec\u00edficas para itens selecionados. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 540 &#8211; Auditoria de estimativa cont\u00e1bil, inclusive do valor justo, e divulga\u00e7\u00f5es relacionadas. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 600 &#8211; Considera\u00e7\u00f5es especiais &#8211; Auditorias de demonstra\u00e7\u00f5es cont\u00e1beis de grupos (Incluindo o trabalho dos componentes). <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 620 &#8211; Utiliza\u00e7\u00e3o do trabalho de especialistas. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 700 &#8211; Forma\u00e7\u00e3o da opini\u00e3o e emiss\u00e3o do relat\u00f3rio do auditor independente sobre as demonstra\u00e7\u00f5es cont\u00e1beis. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 705 &#8211; Modifica\u00e7\u00f5es na opini\u00e3o do auditor independente. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 706 &#8211; Par\u00e1grafos de \u00eanfase e par\u00e1grafos de outros assuntos no relat\u00f3rio do auditor independente. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 710 &#8211; Informa\u00e7\u00f5es comparativas &#8211; Valores correspondentes e demonstra\u00e7\u00f5es cont\u00e1beis comparativas. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 800 &#8211; Considera\u00e7\u00f5es especiais &#8211; Auditorias de demonstra\u00e7\u00f5es cont\u00e1beis elaboradas de acordo com estruturas conceituais de contabilidade para prop\u00f3sitos especiais. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 805 &#8211; Considera\u00e7\u00f5es especiais &#8211; Auditoria de quadros isolados das demonstra\u00e7\u00f5es cont\u00e1beis e de elementos, contas ou itens espec\u00edficos das demonstra\u00e7\u00f5es cont\u00e1beis. <\/span><\/li>\n<li><span style=\"font-family:arial;color:#000000;\">NBC TA 810 &#8211; Trabalhos para a emiss\u00e3o de relat\u00f3rio sobre demonstra\u00e7\u00f5es cont\u00e1beis condensadas. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-family:Arial;font-size:85%;\"><strong>Fonte<\/strong>: CFC<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Federal de Contabilidade (CFC) e o Instituto dos Auditores Independentes do Brasil (Ibracon)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,114,150],"tags":[],"class_list":["post-2252","post","type-post","status-publish","format-standard","hentry","category-cfc","category-ibracon","category-normas-contabeis"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2252","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=2252"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2252\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}