{"id":2805,"date":"2008-06-26T11:43:00","date_gmt":"2008-06-26T11:43:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/06\/26\/atuacao-dos-auditores-mudou-depois-do-caso-enron\/"},"modified":"2008-06-26T11:43:00","modified_gmt":"2008-06-26T11:43:00","slug":"atuacao-dos-auditores-mudou-depois-do-caso-enron","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/06\/26\/atuacao-dos-auditores-mudou-depois-do-caso-enron\/","title":{"rendered":"Atua\u00e7\u00e3o dos auditores mudou depois do caso Enron"},"content":{"rendered":"<div align=\"right\"><span style=\"font-family:arial;\"><em>A esc\u00e2ndalo da Agrenco \u00e9 emblem\u00e1tico por ser o primeiro depois do renascimento do mercado de capitais brasileiro. Acabou a festa, chegam as cobran\u00e7as. E esse jogo de achar culpados os auditores conhecem bem. <\/em><\/span><\/div>\n<div align=\"right\"><span style=\"font-family:arial;\"><em>A m\u00e3e de todos os esc\u00e2ndalos cont\u00e1beis, a Enron, n\u00e3o quebrou os bancos que operavam com a companhia americana de energia, que estava entre as cinco mais admiradas do pa\u00eds: quebrou a Arthur Andersen, a mais respeitada auditoria do mundo at\u00e9 ent\u00e3o. <\/em><\/span><\/div>\n<div align=\"right\"><span style=\"font-family:arial;\"><em>Como ressaltam em todos os seus pareceres, a responsabilidade do auditor \u00e9 expressar opini\u00e3o sobre as demonstra\u00e7\u00f5es financeiras. Leia-se: n\u00e3o somos pol\u00edcia, n\u00e3o sabemos se estamos sendo enganados pelo controlador etc. <\/em><\/span><\/div>\n<div align=\"right\"><span style=\"font-family:arial;\"><em>\u00c9 fato que essa posi\u00e7\u00e3o mudou, na pr\u00e1tica, nos \u00faltimos anos e as normas de auditoria ditadas pelos pr\u00f3prios auditores, reunidos na Federa\u00e7\u00e3o Internacional de Contadores (Ifac), podem ser divididas em antes e depois da Enron. <\/em><\/span><\/div>\n<div align=\"right\"><span style=\"font-family:arial;\"><em>Antes, a regra dizia, grosso modo, que o auditor n\u00e3o tinha que descobrir fraudes, mas se desconfiasse de algo teria que investigar e avisar a administra\u00e7\u00e3o. No p\u00f3s-Enron, o auditor ainda n\u00e3o se transformou em pol\u00edcia, mas tem que considerar que a fraude \u00e9 poss\u00edvel, mesmo num ambiente aparentemente controlado, fazer testes e ir fundo nas investiga\u00e7\u00f5es. <\/em><\/span><\/div>\n<div align=\"right\"><span style=\"font-family:arial;\"><em>No Brasil, ainda estamos no pr\u00e9-Enron no que diz respeito a normas de auditoria. No entanto, as quatro grandes firmas do setor &#8211; a KPMG, que assina os balan\u00e7os da Agrenco, \u00e9 uma delas &#8211; costumam adotar as normas internacionais. Procurada, a KPMG informou que espera dados oficiais para se manifestar. (Colaborou Silvia Fregoni).<\/em><\/span><\/div>\n<p><span style=\"font-family:arial;\"><em><\/em><\/span><br \/><span style=\"font-family:arial;\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: <\/span><a href=\"http:\/\/www.ibracon.com.br\/noticias\/news.asp?identificador=3016\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size:85%;\">Valor Online<\/span><\/a><span style=\"font-size:85%;\">, 25\/06\/2008 , por Nelson Niero, de S\u00e3o Paulo<\/span><\/span> <\/p>\n<\/p>\n<p><strong><span style=\"font-family:arial;color:#3366ff;\">CASO AGRENCO<\/span><\/strong><\/p>\n<p><span style=\"font-family:arial;\">Para saber mais sobre o caso Agrenco: <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/search?q=Agrenco+\" target=\"_blank\" rel=\"noopener\"><span style=\"font-family:arial;\">Contabilidade Financeira<\/span><\/a><\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A esc\u00e2ndalo da Agrenco \u00e9 emblem\u00e1tico por ser o primeiro depois do renascimento do mercado<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,43,102,142,187],"tags":[],"class_list":["post-2805","post","type-post","status-publish","format-standard","hentry","category-auditoria-independente","category-contabilidade-criativa","category-fraudes","category-mercado-de-capitais","category-transparencia-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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