{"id":16432,"date":"2021-05-10T10:42:49","date_gmt":"2021-05-10T13:42:49","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=16432"},"modified":"2021-05-10T10:42:49","modified_gmt":"2021-05-10T13:42:49","slug":"cvm-publica-novas-orientacoes-para-auditores-independentes","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/05\/10\/cvm-publica-novas-orientacoes-para-auditores-independentes\/","title":{"rendered":"CVM PUBLICA NOVAS ORIENTA\u00c7\u00d5ES PARA AUDITORES INDEPENDENTES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00c1rea t\u00e9cnica lista recomenda\u00e7\u00f5es sobre registro, atua\u00e7\u00e3o e normas.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga orienta\u00e7\u00f5es para auditores independentes alinhadas com as melhores pr\u00e1ticas no mercado de capitais. A nova vers\u00e3o do documento \u00e9 resultado direto da a\u00e7\u00e3o de supervis\u00e3o e fiscaliza\u00e7\u00e3o dos regulados.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>&#8220;As orienta\u00e7\u00f5es buscam facilitar o entendimento desses participantes com rela\u00e7\u00e3o \u00e0 atua\u00e7\u00e3o mais correta e adequada no mercado, prevenindo erros e desvios de conduta\u201d, destaca Paulo Roberto Ferreira, Superintendente da SNC.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Recomenda\u00e7\u00f5es da SNC<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">S\u00e3o disponibilizadas orienta\u00e7\u00f5es a respeito de:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Registro<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Comprova\u00e7\u00e3o da atividade<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Informa\u00e7\u00f5es Peri\u00f3dicas<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Atualiza\u00e7\u00e3o Cadastral e Declara\u00e7\u00e3o Eletr\u00f4nica de Conformidade<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Comunica\u00e7\u00f5es relativas ao art. 24 da Instru\u00e7\u00e3o CVM 617<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Programa de Revis\u00e3o Externa de Qualidade<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Programa de Educa\u00e7\u00e3o Profissional Continuada<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Rotatividade de Auditores<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Emiss\u00e3o de Relat\u00f3rio Circunstanciado<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Relat\u00f3rio de Auditoria e Principais Assuntos de Auditoria<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Exame de Qualifica\u00e7\u00e3o T\u00e9cnica &#8211; prova espec\u00edfica CVM<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Composi\u00e7\u00e3o das equipes de auditoria<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Cadastro \u00fanico<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Auditoria das demonstra\u00e7\u00f5es financeiras de Fundos de Investimento em Direitos Credit\u00f3rios (FIDC), Certificados de Receb\u00edveis Imobili\u00e1rios \u2013 (CRI) e Certificados de Receb\u00edveis do Agroneg\u00f3cio (CRA)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Auditoria de estimativas cont\u00e1beis e divulga\u00e7\u00f5es relacionadas (NBC TA 540 (R2)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Elabora\u00e7\u00e3o de relat\u00f3rios de auditoria \u2013 modifica\u00e7\u00e3o de opini\u00e3o<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Auditor Independente \u2013 Pessoa Jur\u00eddica: tipos societ\u00e1rios e responsabilidade dos s\u00f3cios<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Reconhecimento de cr\u00e9ditos fiscais e seus poss\u00edveis reflexos no relat\u00f3rio de auditoria<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Aspectos relevantes a serem observados na revis\u00e3o das Notas Explicativas e na avalia\u00e7\u00e3o das demais informa\u00e7\u00f5es constantes das Demonstra\u00e7\u00f5es Cont\u00e1beis em pedidos de registro inicial de companhia aberta<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Novo Protocolo Digital<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Mais informa\u00e7\u00f5es<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para ter detalhes sobre cada item, acesse o\u00a0<a href=\"http:\/\/conteudo.cvm.gov.br\/legislacao\/oficios-circulares\/snc\/ocsncgna0121.html\"><strong>Of\u00edcio Circular CVM\/SNC\/GNA 01\/21<\/strong><\/a><strong>.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Tags:\u00a0<\/strong><a href=\"https:\/\/www.gov.br\/cvm\/pt-br\/@@search?Subject%3Alist=Auditor%20Independente\">Auditor Independente<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Fonte: gov.br \u2013 Comiss\u00e3o de valores Mobili\u00e1rios \u2013 Orienta\u00e7\u00e3o de mercado<\/span> <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c1rea t\u00e9cnica lista recomenda\u00e7\u00f5es sobre registro, atua\u00e7\u00e3o e normas.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-4h2","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/16432"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=16432"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/16432\/revisions"}],"predecessor-version":[{"id":16433,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/16432\/revisions\/16433"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=16432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=16432"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=16432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}