{"id":981,"date":"2011-04-29T04:32:00","date_gmt":"2011-04-29T04:32:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/04\/29\/auditor-tera-que-checar-formulario-de-referencia\/"},"modified":"2011-04-29T04:32:00","modified_gmt":"2011-04-29T04:32:00","slug":"auditor-tera-que-checar-formulario-de-referencia","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/04\/29\/auditor-tera-que-checar-formulario-de-referencia\/","title":{"rendered":"Auditor ter\u00e1 que checar Formul\u00e1rio de Refer\u00eancia"},"content":{"rendered":"

\t por <\/span><\/span><\/span>Fernando Torres<\/span>
\t <\/span><\/span><\/p>\n

\tOs auditores independentes terão que comparar, a partir deste ano, os dados que as empresas informam nos Formulários de Referência com aqueles divulgados nos balanços, para identificar eventuais discordâncias.<\/span><\/span><\/p>\n

\tA exigência faz parte das normas internacionais de auditoria, que passaram a ser obrigatórias no Brasil neste ano.<\/span><\/span><\/p>\n

\t <\/span><\/span><\/p>\n

\tA leitura do Formulário, documento anual de informações das companhias abertas, não constituirá uma auditoria de fato, segundo o Instituto dos Auditores Independentes do Brasil (Ibracon). Mas ajudará a evitar inconsistências, já que o auditor passa a ter responsabilidade sobre informações divulgadas em outros documentos.<\/span><\/span><\/p>\n

\t <\/span><\/span><\/p>\n

\tA nova norma de auditoria está em linha com a recomendação do Comitê de Orientação para Divulgação de Informação ao Mercado (Codim), que divulgou ontem um pronunciamento de orientação para a confecção do Formulário.<\/span><\/span><\/p>\n

\t <\/span><\/span><\/p>\n

\tNo ano passado, quando o documento foi exigido pela Comissão de Valores Mobiliários (CVM) pela primeira vez, a autarquia identificou problemas em 87% dos relatórios, considerando apenas os capítulos destinados a comentários de diretores e remuneração.<\/span><\/span><\/p>\n

\t <\/span><\/span><\/p>\n

\tO Codim recomenda que as empresas tenham um comitê de divulgação, com participação dos executivos responsáveis pelas áreas financeira, jurídica e de relações com investidores. O objetivo é permitir a atualização permanente dos dados.<\/span><\/span> <\/span><\/font><\/span><\/p>\n

\tFonte: Valor Econômico, via FENACON<\/span><\/span><\/p>\n

\n

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

 por Fernando Torres   Os auditores independentes terão que comparar, a partir deste ano, os<\/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-981","post","type-post","status-publish","format-standard","hentry","category-auditoria-contabil"],"yoast_head":"\nAuditor ter\u00e1 que checar Formul\u00e1rio de Refer\u00eancia - 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\/2011\/04\/29\/auditor-tera-que-checar-formulario-de-referencia\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Auditor ter\u00e1 que checar Formul\u00e1rio de Refer\u00eancia - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\" por Fernando Torres   Os auditores independentes terão que comparar, a partir deste ano, os\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2011\/04\/29\/auditor-tera-que-checar-formulario-de-referencia\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2011-04-29T04:32:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/04\\\/29\\\/auditor-tera-que-checar-formulario-de-referencia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/04\\\/29\\\/auditor-tera-que-checar-formulario-de-referencia\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Auditor ter\u00e1 que checar Formul\u00e1rio de Refer\u00eancia\",\"datePublished\":\"2011-04-29T04:32:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/04\\\/29\\\/auditor-tera-que-checar-formulario-de-referencia\\\/\"},\"wordCount\":304,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Auditoria Cont\u00e1bil\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/04\\\/29\\\/auditor-tera-que-checar-formulario-de-referencia\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2011\\\/04\\\/29\\\/auditor-tera-que-checar-formulario-de-referencia\\\/\",\"name\":\"Auditor ter\u00e1 que checar Formul\u00e1rio de Refer\u00eancia - 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