The auditor should plan the field work by establishing the nature, extent, depth and timeliness of procedures you seek you adapt in to order you achieve the desired level of security, taking into account will be determining the risk of audit and definition of limits of materiality, which allows you you express an opinion on the financial statements. Janet L. Yellen may not feel the same. Keywords: Audit, Purpose, Concepts, Features, Planning INTRODUCTION We know that countable auditorship exists to many years, meets stories that in the year (4500a.c) had auditors in also vary cities and written stories of countable norms in books in India, stories of among others practises of countable auditorship in the provinces Romans. With the sprouting of the industrial revolutions, the great companies had adhered new countable techniques. According to Souza (2007, p.176) the countable auditorship had great in agreement evolution appears the necessity of the industries, but if it improves the countable auditorships, as well as the auditors. Auditorship is a careful, organized and independent examination of the activities developed in determined company or sector.
In accordance with Saints (2006, p.22), ‘ ‘ the examination of the auditorship engloba the documentary verification, the books and registers ‘ ‘ … ‘ ‘. whose objective is to select if the companies is in accordance with the planned disposals or established in way it foresaw, if they had been executed with efficiency and if they are adjusted to the accomplishments of objectives..
As we saw in chapter 2, ' ' Types of Orao' ' , the conjuncts registered in the Bible had been imbudas of ' ' Palavra' ' , and the promises had been always invoked. They allow to tell to them a miraculous experience me that I lived using this wonderful resource of the conjunct: Certain occasion, I was called to pray for a young completely demoniac paralytic and. This fact occurred in day 23 of December of 1990, to 17h. It found me jejuando and praying, as of custom, in the temple, when my wife and the Rosana sister Relative, cooperadora in the workmanship, to call had come me to pray for a young paralytic. Its relatives were aflitos, therefore it was in a deplorable state, tormented for a legion of demons.
Its paralysis age of demonic nature. I was until a marries of the young paralytic. Arriving there, vi the state of panic of the youngster, but trusting fully the infallible promises of the Word of God, April the Bible and I read what it is written in Landmarks, chapter 16, versicles 17-20. I gave emphasis in versicles 17,18. Soon after the reading and the brief explanation, I spoke for all trusting the Word: ' ' Today God will free this young for the power of the name of Jesus' '. After this affirmation of faith, we adentramos in one room to pray and to exert the faith in the following promise of the Word: ' ' In my name, they will banish demnios' '. When I started to pray, based not on mine jejum or on my conjunct, but in the promises of the Word, came on me a so powerful unction it coated that me with a supernatural authority. Then I looked the eyes in the young (Amarildo was called) and said: ' ' Jesus to free goes you now! ' ' I imposed my hand on the youngster and prayed the promise of the Word: ' ' Sir, You said in your Word: in My Name, they will banish demnios' '.
Daniele de Jesus Martins Dantas Franky Rodrigues Arajo Luana Souza Saints Luis Sergio Siqueira de Patrician Melo Simone Silva Brito Heriberto Wagner Amanajs Penalty INTRODUCTION Itautec s.a. is a Brazilian, controlled company for the Itasa? Investimentos Ita s.a. and specialized in the development of products and solutions in computer science, automations and distribution, acting in the corporative and domestic market (ITAUTEC, 2009). This work presents a diagnosis of the economic and financial situation of the company by means of an analysis of rockings of the exercises of 2008 and 2009. This analysis is made on the basis of the standardized financial demonstrations of Itautec s.a., namely, Patrimonial Rocking (BP) and Demonstration of the Result of Exerccio (DRE). These demonstrations are available in the ANNEX and the ATTACHED B, respectively. Valley to stand out that the financial demonstrations object of the analysis are elaborated in accordance with practical the countable ones adopted in Brazil and of form condizente with the norms forwarded for the Commission of Movable Values (CVM).
These consolidated demonstrations include the companies in Note 09 gift in Itautec (2009). The analysis of rockings is made in agreement methodology proposal for Ribeiro (2002). As the analyzed demonstrations already had been standardized for the elaborators, it is initiated analysis for the calculations of financial and economic pointers, transferring itself to the interpretation of these pointers; after that, it is become fullfilled vertical and horizontal analysis, restricted only to the DRE for, at last, elaborating a report on the economic and financial situation of the company. A comment that must anticipatedly be carried through how much to the analysis is the absence of comparison of the financial and economic economic pointers of the company with quotient-standard, as the proposal of Ribeiro (2002). This if must to the fact not have a significant number of competing companies, a time that Ribeiro (2002) defines competitor as a company who exerts the same branches of activity, of the same transport, in the same period and that she acts in the same region, on the same economic regimen.
Almost two decades later, Burt (1992) developed the boarding of Granovetter through the concept of ' ' holes estruturais' '. Burt arrived to use the term capital stock, as Bourdieu, defining it of instrumental form. In the case of Burt, however, the capital stock seats in the relative scarcity of bows entretecidos in nets, and not in its density. Burt sees the capital stock as: ' ' more general friends, colleagues and contacts through which we accede the chances of use of the proper financial capital or humano' '. work of Loury opened way, however, for an analysis more refined of the same process, taken the handle for Coleman, nominated in what it respects to the paper of the capital stock in the creation of human capital. In its initial analysis of the concept, Coleman receives the contribution of Loury, as the ones of Ben-Porath economist and sociologists Nan Lin and Mark Granovetter. James Coleman left itself to influence, for Granovetter to make its study on capital stock.
He works with the concept of capital stock in an individual perspective and of the rational choices. For Coleman (1986), the capital stock is not a singular entity, but a variety of different entities that possess two characteristics in common: they consist of some aspect of a social structure and facilitate some actions of the individuals that are in the interior of this structure. The capital stock, in this direction, is productive, since it becomes possible that if they reach objectives that would not be reached in its absence. It is the question of the reciprocity. After de Bourdieu, Loury and Coleman, diverse other analyses of the capital stock have been published. In 1990, W.E. Baker defined the concept as ' ' a resource that the actors make to derive from specific social structures and use later for the accomplishment of its interests; resource this servant for alterations in the relation between atores' ' (BAKER, 1990:619).
The legacy of the Real Plan for Brazilian economy 1. The daily pay-Real conjuncture At the beginning of years 1990 Brazil passed for serious macroeconomic problems: stagnation, brutal increase of the external debt, expressive internal debt e, over all, the inflation, that came more than has one decade being successively enrolled. The end of the years 1980 and beginning of the 1990 marks a time where the inflation destroys any attempt of economic growth. That is, in case that if it does not decide the inflation, the country will not grow in solid and supported way. Innumerable plans with the purpose had been succeeded then to subject the feared inflation. The first one of them was the Crossed, in the government Sarney, still in 1985, based Plan in heterodox politics elaborated by a group of economists of PUC-River. Later, with the failure of this program, they had come Crossed Plan II, Bresser, Summer (these still in the government Sarney) and Collor.
None of them was efficient in containing the inflation. Some had an ephemeral success of few months while others already showed consuming signals as soon as they were launched. The population, also, already did not deposit confidence in the managers of the public finances. The Brazilian inflation arrived to reach 1.764.86% in the year of 1989, 1,585, 18% in 1990 and 1.149, 06% in 1992. The productive activity left extremely harmed while the speculation alone got worse the situation.
The folder of Making and the Planning constantly changed of hands, passing since famous academics to the style Bresser Pear tree until illustrious strangers is of the half academic, as Zlia Cardoso de Mello. Internationally, the globalization gained body and the neoliberalismo was the ideology of the time. The flows of merchandises, products and services increased frantic as well as the technological innovation. The State passed to be seen as me synonymous the management and of practical administrative unscrupulous.
The social relations of the man are had by the relations that the man keeps with the nature, where develop its practical, that is, the man if constitutes from its proper work, and its society if he constitutes from its material conditions of production, that depend on natural factors (climate, biology,> is the production of the life, as much of the proper one, in the work, as of the Autia, in the procreation appears now as double relation: natural and social.> productive force, that added, conditions the social State. Consequentemente, history of the humanity must be studied and be elaborated in connection with the history of the industry and the exchanges . If to analyze the historical context of the man, in the promrdios, we will perceive that it had a collectivism spirit: all shared of the same land, did not have private property; until the hunting she was shared for all. The people who were inserted in this community always worried ones about the others, in providing necessities ones with the others. But with passing of the time, the man, with its territorial discoveries, finished becoming inevitable the settlings and, therefore, the escravismo, because of its ambition.
The slave excluisivamente served to its Sir, produced it and its life was in function of it. The collectivism of> indians finished; the escravismo if transformed into a relation: now the slave worked less for its Sir, and for its work he conquered a land piece for its subsistence, that is, the servant worked days of the week for its gentleman and others for itself. This relation feudal servant-Mr. functioned during certain period in the history of the humanity, but, because of a series of factors and events, between them the population increase, the commerce conditions (the possibility appeared of the servant to get capital through its extreme production), the mercantilista capitalism, the feudalismo decayed; thus, gave space to a new economic system: the industrial capitalism (that it had its development for to culminate during the industrial revolution, with sprouting of the proletarian classroom).