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A vida útil estimada dos computadores era de 5 anos. A entidade depreciava os seus ativos imobilizados de acordo com o método da linha reta e não considerava valor residual.
No ano de X1, a entidade contabilizou receita com a prestação de serviços de R$200.0000. Os custos com os serviços prestados foram de R$80.000.
Além do lucro bruto de R$120.000, assinale a opção que indica os valores das contas apresentadas na Demonstração do Resultado do Exercício da entidade em 31/12/X1, sem considerar a incidência de impostos.
A sociedade empresária avalia ao fim de cada período de reporte se há alguma indicação de que os seus ativos possam ter sofrido desvalorização.
Os valores recuperáveis em 31/12/X1, 31/12/X2 e 31/12/X3 foram, respectivamente, de R$90.000, R$80.000 e R$120.000.
Assinale a opção que indica a contabilização relacionada à recuperabilidade do terreno na Demonstração do Resultado do Exercício da sociedade empresária em 31/12/X3, de acordo com a NBC TG 01 (R4) – Redução ao Valor Recuperável de Ativos:
• Terreno A: R$120.000 • Terreno B: R$150.000.
Em 31/01/X0, teve início um processo de melhorias na região onde os terrenos estão localizados. Por isso, a entidade decidiu retirar os terrenos de venda e mantê-los para valorização de capital a longo prazo, definindo mensurá-los pelo valor justo.
Na data, o valor justo do Terreno A era de R$160.000 e o do Terreno B, de R$140.000.
Assinale a opção que indica o efeito da mudança da intenção da administração nas demonstrações contábeis da entidade.
Lembrando que se Z tem distribuição normal padrão,
P[- 1,96 < Z < 1,96] = 0,95,
o intervalo de 95% de confiança para μ será dado por
A probabilidade de que o valor de X seja maior do que 2 é igual a
2,0 2,3 2,7 3,4 3,9 2,8 2,3 1,8 1,5 3,3 1,5
A diferença, em quantidade de salários mínimos, entre os valores da média e da mediana desses dados é igual a
A soma x + y das coordenadas de C vale
A tabela a seguir apresenta os percentuais de livros com menos de duzentas páginas e percentuais de livros com mais de 500 páginas para cada uma das categorias a, b, c e d. A tabela mostra ainda o percentual de livros de cada uma das 4 categorias.
O percentual de livros da biblioteca com um número de páginas entre 200 e 500 situa-se entre
O número mínimo de quadrados que se obtém dessa forma é igual a
Nesse caso, a probabilidade de que Ana consiga ir à praia no fim de semana sem pegar chuva é de
Eles pretendem fazer um jogo honesto. Se perder, Edson pagará a Roberto 10 reais.
Então, se perder, Roberto deverá pagar a Edson
I. The soil on which the port is being built was once parched. II. The industry is quite diffident about the success of the investment. III. From an international viewpoint the project described will have sweeping implications.
Choose the correct answer:
Text I
Trust and audit
Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.
It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […]
Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.
So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness.
Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite.
From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’.
But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.
Adapted from: https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf
Text I
Trust and audit
Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.
It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […]
Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.
So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness.
Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite.
From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’.
But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.
Adapted from: https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf
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