{"id":842,"date":"2010-12-27T14:34:11","date_gmt":"2010-12-27T14:34:11","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/como-consertar-o-modelo-de-auditoria\/"},"modified":"2010-12-27T14:34:11","modified_gmt":"2010-12-27T14:34:11","slug":"como-consertar-o-modelo-de-auditoria","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/como-consertar-o-modelo-de-auditoria\/","title":{"rendered":"Como Consertar o Modelo de Auditoria"},"content":{"rendered":"

Para David Albrecht<\/span>, o atual modelo de auditoria est\u00e1 quebrado. Ele sugere tr\u00eas medidas pol\u00eamicas (e interessantes) sobre o assunto:<\/span><\/span><\/p>\n

\u00a0<\/span><\/span><\/p>\n

    \n
  1. \n
    O governo pagaria um b\u00f4nus para todo problema identificado por uma empresa de auditoria. A l\u00f3gica \u00e9 que \u201cauditores e empresas de auditoria s\u00e3o motivadas pelo dinheiro\u201d.<\/span><\/span><\/div>\n<\/li>\n
  2. \n
    Acabar com a pol\u00edtica do passivo limitado para o auditor. Atualmente, quando um erro \u00e9 cometido, uma empresa de auditoria \u00e9 penalizada de forma limitada. Albrecht sugere que o passivo seja da empresa e se for o caso, fazer fechar a auditoria pelos seus erros<\/span><\/span><\/div>\n<\/li>\n
  3. \n
    Banir as empresas de auditoria. Neste caso, as empresas e seus servi\u00e7os seriam substitu\u00eddos por empregados do governo, que emitiriam opini\u00f5es. Para ele, funcion\u00e1rios p\u00fablicos n\u00e3o podem ser piores do que as atuais empresas.<\/span><\/span><\/div>\n<\/li>\n<\/ol>\n

    \u00a0<\/p>\n

    Particularmente acho a terceira alternativa muito ruim.<\/p>\n

    Fonte: Blog Contabilidade Financeira<\/a>\u00a0(C\u00e9sar Tib\u00farcio-UNB)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Para David Albrecht, o atual modelo de auditoria est\u00e1 quebrado. Ele sugere tr\u00eas medidas pol\u00eamicas<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-842","post","type-post","status-publish","format-standard","hentry","category-auditoria-contabil"],"yoast_head":"\nComo Consertar o Modelo de Auditoria - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/12\/27\/como-consertar-o-modelo-de-auditoria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Como Consertar o Modelo de Auditoria - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Para David Albrecht, o atual modelo de auditoria est\u00e1 quebrado. 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