{"tema_id":"21287","string":"Opini\u00e3o adversa","created":"2020-09-18 17:47:02","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"Opini\u00e3o modificada expressa quando o auditor, tendo obtido evid\u00eancia de auditoria suficiente e apropriada, conclui que as distor\u00e7\u00f5es, individualmente ou em conjunto, s\u00e3o relevantes e generalizadas nas demonstra\u00e7\u00f5es financeiras (ISA\/NBC TA 705).$vBRASIL. Tribunal de Contas da Uni\u00e3o. Gloss\u00e1rio de Controle Externo. Revis\u00e3o set.2017 "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB$9vcetcu "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000210494 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a328.3456 - Controle Externo$9basvce "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2038 "}]}