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Pareceres dos auditores independentes das empresas listadas na BM&FBOVESPA : análise dos parágrafos de ênfase e outros assuntos pré e pós a convergência das demonstrações contábeis
| Content Provider | Semantic Scholar |
|---|---|
| Author | Luvizetto, Barbara Jung |
| Copyright Year | 2013 |
| Abstract | The aim of the present work is to verify the contents which create emphasis paragraphs and/or other issues in the audit reports of companies in the period of pre and post convergence of accounting statement to international accounting standard. This subject becomes important because companies are in adaptation process to new accounting standard. And although the law 11.638/2007 has been published in 2008, its effects were applied in 2010, many companies still have disagreement as to presentation and accounting of facts occurred in operations. Once that is the role of the independent auditor generate opinions about the adequacy of accounting statement and obedience to Brazilian and International standards, it was analyzed the occurrence of emphasis paragraphs and/or other issues and it was indentified 1 Trabalho de conclusão de curso de graduação apresentado ao Departamento de Ciências Contábeis e Atuariais da Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul (UFRGS), como requisito parcial para a obtenção do título de Bacharel em Ciências Contábeis, sob orientação do Prof. Diego de Oliveira Carlin, em dezembro de 2013. 2 Aluna do curso de graduação em Ciências Contábeis da Faculdade de Ciências Econômicas da UFRGS. e-mail: barbaraluvizetto@gmail.com. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://lume.ufrgs.br/bitstream/handle/10183/109472/000919406.pdf;jsessionid=E43AD31E9FDB5741E64AA5EED82EEBC6?sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
