AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11265 |
Resumo: | The purpose of this article is to analyze the reasons why internal and external auditors have difficulty in planning and carrying out audits in the public revenue area. |
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AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTIONAUDITORIA DAS RECEITAS PÚBLICAS: ANÁLISE CRÍTICA E CONTRIBUIÇÃOPublic revenues. Governmental auditing. Internal control.Receita pública. Auditoria governamental. Controle interno.The purpose of this article is to analyze the reasons why internal and external auditors have difficulty in planning and carrying out audits in the public revenue area.O presente artigo tem por objetivo analisar as razões pelas quais os auditores internos e externos têm dificuldades em planejar e realizar auditoria na área das receitas públicas.UFRGS2009-11-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Premiadoapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11265ConTexto - Contabilidade em Texto; v. 5 n. 8 (2005): 2º semestre 20052175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11265/6659Silva, Lino Martins dainfo:eu-repo/semantics/openAccess2009-11-05T18:46:46Zoai:seer.ufrgs.br:article/11265Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-05T18:46:46ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION AUDITORIA DAS RECEITAS PÚBLICAS: ANÁLISE CRÍTICA E CONTRIBUIÇÃO |
title |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
spellingShingle |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION Silva, Lino Martins da Public revenues. Governmental auditing. Internal control. Receita pública. Auditoria governamental. Controle interno. |
title_short |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
title_full |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
title_fullStr |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
title_full_unstemmed |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
title_sort |
AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION |
author |
Silva, Lino Martins da |
author_facet |
Silva, Lino Martins da |
author_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Lino Martins da |
dc.subject.por.fl_str_mv |
Public revenues. Governmental auditing. Internal control. Receita pública. Auditoria governamental. Controle interno. |
topic |
Public revenues. Governmental auditing. Internal control. Receita pública. Auditoria governamental. Controle interno. |
description |
The purpose of this article is to analyze the reasons why internal and external auditors have difficulty in planning and carrying out audits in the public revenue area. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-11-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo Premiado |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11265 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11265 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11265/6659 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 5 n. 8 (2005): 2º semestre 2005 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
_version_ |
1799766348796002304 |