Evento subsequente

Evento subsequente, conforme as normas brasileiras de auditoria, é um fato ocorrido entre a data das demonstrações contábeis e a data do parecer do auditor independente e que chegou ao conhecimento do auditor após a data do seu parecer.[1]

Segundo a norma NBC TA 560, ao tomar conhecimento de algum evento subsequente, o auditor deve:

  • discutir o assunto com a administração da entidade.
  • determinar se as demonstrações contábeis precisam ser alteradas;
  • indagar como a administração pretende tratar o assunto nas demonstrações contábeis.

Ver também

Ligação externa

Referências

  1. ↑ Resolução CFC nº 1.225/09

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