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DOEPE - 36 - Ano XCIII • NÀ 45 - Página 36

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DOEPE 10/03/2016 - Pág. 36 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 10/03/2016 ● Diário Oficial do Estado de Pernambuco

36 - Ano XCIII • NÀ 45

Diário Oficial do Estado de Pernambuco - Poder Executivo

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8PDDXGLWRULDHQYROYHDH[HFXomRGHSURFHGLPHQWRVVHOHFLRQDGRVSDUDREWHQomR
GHHYLGrQFLDDUHVSHLWRGRVYDORUHVHGDVGLYXOJDo}HVDSUHVHQWDGRVQDVGHPRQVWUDo}HV¿QDQFHLUDV2VSURFHGLPHQWRVVHOHFLRQDGRVGHSHQGHPGRMXOJDPHQWRGR
DXGLWRULQFOXLQGRDDYDOLDomRGRVULVFRVGHGLVWRUomRUHOHYDQWHQDVGHPRQVWUDo}HV
¿QDQFHLUDVLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXSRUHUUR1HVVDDYDOLDomRGHULVFRVRDXGLWRUFRQVLGHUDRVFRQWUROHVLQWHUQRVUHOHYDQWHVSDUDDHODERUDomRHDGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVGD&RPSDQKLDSDUD
planejar os procedimentos de auditoria que são apropriados nas circunstâncias,
PDVQmRSDUDH[SUHVVDUXPDRSLQLmRVREUHDH¿FiFLDGHVVHVFRQWUROHVLQWHUQRVGD
&RPSDQKLD8PDDXGLWRULDLQFOXLWDPEpPDDYDOLDomRGDDGHTXDomRGDVSROtWLFDV
FRQWiEHLVXWLOL]DGDVHDUD]RDELOLGDGHGDVHVWLPDWLYDVFRQWiEHLVIHLWDVSHODDGPLQLVWUDomREHPFRPRDDYDOLDomRGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDV
tomadas em conjunto.
$FUHGLWDPRV TXH D HYLGrQFLD GH DXGLWRULD REWLGD p VX¿FLHQWH H DSURSULDGD SDUD
fundamentar nossa opinião.
Opinião
(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDQWHULRUPHQWHUHIHULGDVDSUHVHQWDP DGHTXDGDPHQWH HP WRGRV RV DVSHFWRV UHOHYDQWHV D SRVLomR SDWULPRQLDO H
¿QDQFHLUDGD-&3075$'(&(17(56$HPGHGH]HPEURGHRGHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDRH[HUFtFLR¿QGRQHVVD
data, de acordo com as práticas contábeis adotadas no Brasil.
5HFLIHGHPDUoRGH
3ULFHZDWHUKRXVH&RRSHUV$XGLWRUHV,QGHSHQGHQWHV
&5&632³)´3(
-RVp9LWDO3HVVRD0RQWHLUR)LOKR&RQWDGRU&5&3(2
',5(725,$
-RmR&DUORV3DHV0HQGRQoD'LUHWRU3UHVLGHQWH
5HJLQDOGR3DHV0HQGRQoD'LUHWRU9LFH3UHVLGHQWH
-DLPHGH4XHLUR]/LPD)LOKR'LUHWRU9LFH3UHVLGHQWH
5DIDHO0RQWHLURGH%DUURV*XLPDUmHV&RQWDGRU&5&3(2
(82531)

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