DOEPE 23/03/2018 - Pág. 48 - Poder Executivo - Diário Oficial do Estado de Pernambuco
48 - Ano XCV• NÀ 54
...continuação - CODEPE
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 23 de março de 2018
- CORRETORA DE VALORES E CÂMBIO S/A
ato de burlar os controles internos, conluio, falsificação, omissão ou representações falsas
intencionais. Obtemos entendimento dos controles internos relevantes para a auditoria
para planejarmos procedimentos de auditoria apropriados às circunstâncias, mas, não,
com o objetivo de expressarmos opinião sobre a eficácia dos controles internos da Corretora. Avaliamos a adequação das políticas contábeis utilizadas e a razoabilidade das estimativas contábeis e respectivas divulgações feitas pela administração. Concluímos sobre
a adequação do uso, pela administração, da base contábil de continuidade operacional e,
com base nas evidências de auditoria obtidas, se existe incerteza relevante em relação a
eventos ou condições que possam levantar dúvida significativa em relação à capacidade
de continuidade operacional da Corretora. Se concluirmos que existe incerteza relevante
devemos chamar atenção em nosso relatório de auditoria para as respectivas divulgações
nas demonstrações contábeis ou incluir modificação em nossa opinião, se as divulgações
forem inadequadas. Nossas conclusões estão fundamentadas nas evidências de auditoria obtidas até a data de nosso relatório. Todavia, eventos ou condições futuras podem
levar a Corretora a não mais se manter em continuidade operacional. Avaliamos a apresentação geral, a estrutura e o conteúdo das demonstrações contábeis, inclusive as divulgações e se as demonstrações contábeis representam as correspondentes transações
e os eventos de maneira compatível com o objetivo de apresentação adequada. Comuni-
camo-nos com os responsáveis pela governança a respeito, entre outros aspectos, do alcance planejado, da época da auditoria e das constatações significativas de auditoria, inclusive as eventuais deficiências significativas nos controles internos que identificamos
durante nossos trabalhos.São Paulo, 15 de março de 2018. SACHO - AUDITORES INDEPENDENTES - CRC-2SP 017.676/O-8; MARCELO MACHADO DE ANDRADE - Responsável Técnico - CRC-1SP 223.997º-8 SP. DIRETORIA: FERNANDO BASTOS DE
AGUIAR; MÁRCIO JORGE DE AGUIAR ESTEVES; HELENA MARUYAMA BASTOS DE
AGUIAR. CONTADOR: FELISBERTO LOPES DE OLIVEIRA - CRC-1-SP-153.630-O CPF 444.186.476-00.
(100274)
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