{"id":2288,"date":"2009-10-13T11:24:00","date_gmt":"2009-10-13T11:24:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/10\/13\/auditoria-conflito-de-interesse\/"},"modified":"2009-10-13T11:24:00","modified_gmt":"2009-10-13T11:24:00","slug":"auditoria-conflito-de-interesse","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/10\/13\/auditoria-conflito-de-interesse\/","title":{"rendered":"Auditoria: Conflito de interesse"},"content":{"rendered":"
Recente mat\u00e9ria do Financial Times (<\/span>Consultation opens possibility of more curbs on auditors<\/span><\/a> – 05.10.2009) traz a tona o antigo problema que ronda a independ\u00eancia das auditorias independentes, o conflito de interesses.<\/p>\n

Na Inglaterra o Conselho Profissional de Auditoria (APB) submeteu ao debate um documento impondo novas restri\u00e7\u00f5es ao exec\u00edcio concomitante de atividades de consultoria (e\/ou autoria interna) com a atividade de auditoria “independente” das demonstra\u00e7\u00f5es cont\u00e1beis.<\/p>\n

A mat\u00e9ria do FT cita como exemplo o recente caso da KPMG, que se acrescentou ao longo rol de situa\u00e7\u00f5es de n\u00e3o t\u00e3o independ\u00eancia das companhias de auditorias, ao prestar o controverso servi\u00e7o de auditoria interna e externa \u00e0 Rentokil Initial. O caso j\u00e1 havia sido citado neste Blog<\/span> <\/span>Auditoria: pol\u00eamica em contrata\u00e7\u00e3o na Inglaterra<\/span><\/a> (05.08.2009). <\/span><\/span><\/div>\n

<\/p>\n

O documento da APB pode ser acessado na \u00edntegra em : <\/span>www.frc.org.uk\/apb\/publications\/pub2123.html<\/span><\/a><\/p>\n

O documento, em seu \u00edtem 1.4, lista os motivos da consulta p\u00fablica:<\/span><\/span><\/div>\n

1.4 This Consultation Paper includes an analysis of<\/span><\/strong><\/p>\n

    \n
  • \n
    the nature of non-audit services provided by auditors;<\/span><\/div>\n<\/li>\n
  • \n
    the reasons why the provision of such services can have the potential to impact the independence, and therefore the objectivity, of the auditor;<\/span><\/div>\n<\/li>\n
  • \n
    the approach to auditor independence that has been taken by the APB since 2004 – when it was given responsibility for setting ethical standards for auditors;<\/span><\/div>\n<\/li>\n
  • \n
    developments in the provision of non-audit services in the UK since the APB issued Ethical Standards for Auditors in October 2004;<\/span><\/div>\n<\/li>\n
  • \n
    information on the approach taken internationally; and<\/span><\/div>\n<\/li>\n
  • \n
    the issues in relation to which the APB invites views.<\/span><\/div>\n<\/li>\n<\/ul>\n

    Merece destaque o segundo \u00edtem: as raz\u00f5es pelas quais a presta\u00e7\u00e3o de tais servi\u00e7os (consuloria, auditoria interna, etc.) podem ter impacto na independ\u00eancia e, portanto, na objetividade, do auditor independente.<\/span><\/p>\n

    (AAS)
    <\/span><\/p>\n

    <\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Recente mat\u00e9ria do Financial Times (Consultation opens possibility of more curbs on auditors – 05.10.2009)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,18,102,187],"tags":[],"class_list":["post-2288","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-auditoria-independente","category-fraudes","category-transparencia-contabil"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2288","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=2288"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2288\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}