{"tema_id":"10661","string":"Distor\u00e7\u00e3o n\u00e3o corrigida","created":"2020-09-18 17:43:59","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"S\u00e3o as distor\u00e7\u00f5es que o auditor detectou durante a auditoria e que n\u00e3o foram corrigidas pela administra\u00e7\u00e3o e, quando apropriado, pelos respons\u00e1veis pela governan\u00e7a, na elabora\u00e7\u00e3o de demonstra\u00e7\u00f5es financeiras (ISSAI 1003 e 1450; ISA\/NBCTA 450).$vBRASIL. Tribunal de Contas da Uni\u00e3o. Gloss\u00e1rio de Controle Externo. Revis\u00e3o set.2017 "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB$9vcetcu "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000205090 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a328.3456 - Controle Externo$9basvce "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2037 "}]}