{"id":4830,"date":"2017-01-13T11:39:36","date_gmt":"2017-01-13T14:39:36","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=4830"},"modified":"2017-01-13T11:39:36","modified_gmt":"2017-01-13T14:39:36","slug":"orientacoes-da-cvm-aos-auditores-independentes","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2017\/01\/13\/orientacoes-da-cvm-aos-auditores-independentes\/","title":{"rendered":"Orienta\u00e7\u00f5es da CVM aos auditores independentes"},"content":{"rendered":"<p>Of\u00edcio da re\u00fane esclarecimentos sobre atua\u00e7\u00e3o e normas profissionais<\/p>\n<p>A Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria (SNC) divulga hoje o <a href=\"http:\/\/www.cvm.gov.br\/export\/sites\/cvm\/legislacao\/circ\/snc\/anexos\/oc-snc-gna-0117.pdf\" target=\"_blank\" rel=\"noopener\">Of\u00edcio Circular 01\/17<\/a>.<\/p>\n<p>O documento cont\u00e9m esclarecimentos relacionados \u00e0 atua\u00e7\u00e3o dos auditores independentes no \u00e2mbito do mercado de valores mobili\u00e1rios, listando, tamb\u00e9m, pontos voltados para a aplica\u00e7\u00e3o das normas profissionais. S\u00e3o eles:<\/p>\n<ul>\n<li>Informa\u00e7\u00f5es Peri\u00f3dicas (Art. 16 \u2013 Instru\u00e7\u00e3o CVM 308).<\/li>\n<li>Atualiza\u00e7\u00e3o Cadastral (Instru\u00e7\u00e3o CVM 510).<\/li>\n<li>Comunica\u00e7\u00f5es relativas ao arts. 7\u00ba e 7\u00ba-A da Instru\u00e7\u00e3o CVM 301.<\/li>\n<li>Programa de Revis\u00e3o Externa de Qualidade (Art. 33 \u2013 Instru\u00e7\u00e3o CVM 308).<\/li>\n<li>Programa de Educa\u00e7\u00e3o Profissional Continuada (Art. 34 \u2013 Instru\u00e7\u00e3o CVM 308).<\/li>\n<li>Rotatividade de Auditores (Art. 31 \u2013 Instru\u00e7\u00e3o CVM 308).<\/li>\n<li>Emiss\u00e3o de Relat\u00f3rio Circunstanciado (art. 25, inciso II, Instru\u00e7\u00e3o CVM 308).<\/li>\n<li>Novo Relat\u00f3rio de Auditoria.<\/li>\n<\/ul>\n<p>Fonte: <a href=\"http:\/\/www.cvm.gov.br\/noticias\/arquivos\/2017\/20170112-1.html\" target=\"_blank\" rel=\"noopener\">CVM<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Of\u00edcio da re\u00fane esclarecimentos sobre atua\u00e7\u00e3o e normas profissionais A Superintend\u00eancia de Normas Cont\u00e1beis e<\/p>\n","protected":false},"author":1,"featured_media":4828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,60,92,150],"tags":[],"class_list":["post-4830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-independente","category-cvm","category-eventos","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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