Conformidade entre os Pareceres do Auditor para empresas Setor Energia
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Conformidade entre os Pareceres do Auditor para empresas Setor Energia

Conformidade entre os Pareceres do Auditor para empresas Setor Energia


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International Edition


About the Book

Esse trabalho de conclusão do curso trata sobre o nível de aderência dos pareceres de auditoria publicados para as empresas do setor de energia elétrico conforme as orientações dadas pelas normas técnicas de auditoria independente, NBC TA 700, a qual trata sobre o parecer de auditoria. O objetivo central deste trabalho foi mensurar o nível de conformidade entre os pareceres e a orientações dadas pela norma vigente. Para efetivação desse trabalho foi realizado uma pesquisa documental em cima de 51 pareceres de auditoria de empresas do seguimento de energia elétrica. Para padronizar os dados coletados foi criado um formulário de coleta de dados documental, após o levantamento as informações foram tabuladas num programa estatístico chamado SPSS, cuja função foi potenciar uma elaboração mais exata das tabelas, usando técnicas de cruzamentos de variáveis possibilitando uma análise mais detalhada. Os resultados da pesquisa evidenciaram que informações básicas que devem constar no parecer do auditor como o nome do auditor independente que realizou o trabalho não está sendo demonstrado por empresas grandes, consideradas big fours.


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Product Details
  • ISBN-13: 9786202045193
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Novas Edicoes Academicas
  • Height: 229 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6202045191
  • Publisher Date: 03 Jan 2018
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 150 gr


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