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Amostragem Com base nesse levantamento inicial, o auditor solicita à empresa uma amostragem dessas operações para serem analisadas. Aí o auditor nem vai pedir documentos daquela operação”, explica Luis Fernando Camargo, professor do Insper e ex-funcionário das auditorias Deloitte e da Pricewaterhouse Coopers.

Em teoria, se o trabalho de identificação de riscos for bem conduzido, a auditoria está sujeita a de deixar passar apenas erros em operações de pequeno porte.

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FREE games here at, including arcade games, racing games, shooting games, and strategy games. Mt tel orgu ekilecek nakliye bana ait ste sıra dikenli tel 6cm veya, cm gz aıklığı. Já as empresas de capital aberto (com ações negociadas em Bolsa) são auditadas uma vez ao ano.As empresas de seguro também devem ser auditadas uma vez ao ano, assim como todas as empresas classificadas como de grande porte (com faturamento superior a R$ 300 milhões por ano ou que tenham ativos totais superiores a R$ 240 milhões).“Tudo o que o auditor quiser ver, ele vai pedir para o cliente.Se o cliente se negar a mostrar, o auditor pode considerar que há uma limitação em seu trabalho”, diz Andrade.

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