{"tema_id":"14607","string":"Representa\u00e7\u00e3o formal","created":"2020-09-18 17:45:13","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"Declara\u00e7\u00e3o escrita pela administra\u00e7\u00e3o, fornecida ao auditor, para confirmar certos assuntos ou para suportar outra evid\u00eancia de auditoria. N\u00e3o incluem as demonstra\u00e7\u00f5es financeiras, as afirma\u00e7\u00f5es nelas contidas ou os livros e registros comprobat\u00f3rios.$vBRASIL. Tribunal de Contas da Uni\u00e3o. Gloss\u00e1rio de Controle Externo. Revis\u00e3o set.2017 "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB$9vcetcu "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000212714 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a328.3456 - Controle Externo$9basvce "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2039 "}]}