{"id":2486,"date":"2009-06-22T12:30:00","date_gmt":"2009-06-22T12:30:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/06\/22\/valor-justo-x-testes-de-auditoria-eua\/"},"modified":"2009-06-22T12:30:00","modified_gmt":"2009-06-22T12:30:00","slug":"valor-justo-x-testes-de-auditoria-eua","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/06\/22\/valor-justo-x-testes-de-auditoria-eua\/","title":{"rendered":"Valor Justo x Testes de Auditoria (EUA)"},"content":{"rendered":"<p><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/Sj98BhiUcaI\/AAAAAAAAAfE\/YNUSdou6T-k\/s1600-h\/PCAOB_EUA.jpg\"><img decoding=\"async\" id=\"BLOGGER_PHOTO_ID_5350131247963468194\" style=\"FLOAT: left; MARGIN: 0px 10px 10px 0px; WIDTH: 198px; CURSOR: hand; HEIGHT: 52px\" alt=\"\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/Sj98BhiUcaI\/AAAAAAAAAfE\/YNUSdou6T-k\/s320\/PCAOB_EUA.jpg\" border=\"0\" \/><\/a><span style=\"font-family:arial;color:#000000;\">Relat\u00f3rio do PCAOB aponta falhas em relat\u00f3rio de empresa de auditoria dos EUA no que diz respeito, por exemplo, ao n\u00e3o recolhimento de material de apoio suficiente para obter um entendimento de como o administrador da empresa auditada aferiu o justo valor dos ativos n\u00e3o cotados no mercado quando os pre\u00e7os estavam dispon\u00edveis, e <\/span><span style=\"font-family:arial;\">descobriu tamb\u00e9m que a auditoria n\u00e3o tinha informa\u00e7\u00f5es &#8220;<em>suficientes<\/em>&#8221; sobre os planos de pens\u00e3o de tr\u00eas clientes para apoiar os respectivos pareceres.<\/span><\/p>\n<div><\/div>\n<div><span style=\"font-family:arial;\"><span style=\"color:#000000;\">Fonte: CFO.com, veja a \u00edntegra da mat\u00e9ria &#8220;<strong>KPMG Should Be Tougher on Testing, PCAOB Finds<\/strong>&#8221; clicando <strong><a href=\"http:\/\/www.cfo.com\/article.cfm\/13888653\" target=\"_blank\" rel=\"noopener\">AQUI<\/a><\/strong><\/span><\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/13888653\"> <\/a><\/div>\n<p><\/p>\n<div><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><strong>Nota<\/strong>: Os relat\u00f3rios de Inspe\u00e7\u00e3o do PCAOB podem ser acessados<\/span> <a href=\"http:\/\/www.pcaobus.org\/Inspections\/Public_Reports\/index.aspx#list\" target=\"_blank\" rel=\"noopener\"><b>AQUI<\/b><\/a><\/span><\/div>\n<p><\/p>\n<div><\/div>\n<p><\/p>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relat\u00f3rio do PCAOB aponta falhas em relat\u00f3rio de empresa de auditoria dos EUA no que<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,95,187,190],"tags":[],"class_list":["post-2486","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-fair-value","category-transparencia-contabil","category-valor-justo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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