June 18th, 2012
To finish, they must be auditados of independent form, as the rules established for the Federal Advice of Accounting? CFC. Seeming of (s) the auditor (you are) independent (s) is the document where this express professional its opinions on the countable demonstrations for it auditadas. This to seem, in accordance with the opinion that contains, can be classified in seeming without exception, seeming exception, to seem adverse and to seem opinion abstention. In seeming exception, in accordance with the opinion of the independent auditor, is everything in perfect order, that is, the countable demonstrations the norms of the CFC and the basic principles of the accounting had been prepared in accordance with. In seeming exception, the comment carried through for the independent auditor must allow the users to identify its effect in the countable demonstrations. Therefore, they can be analyzed by the public administrator aiming at to form its discretional opinion concerning the acceptance or not of the constant information of the presented countable documentation.
No longer to seem adverse, has the comprometimento of the set of the presented countable demonstrations and in seeming opinion abstention (that he can be for uncertainties or limitation in the extension of the examination), the auditor was disabled to form its opinion on the countable documentation. Exactly that the norm does not establish no distinction between them, can understand, for the beginning of razoabiliade, that an auditorship with seeming adverse or with opinion abstention, demonstrates problems in the demonstrations countable (, that they had not been produced in accordance with the rules established for the CFC), becoming at least possible public administration not to accept such documents to it for evidence of the good situation economic-financier of the EBN. 2.2De the Equity On the equity, it must be of R$ 8.000.000, 00 (eight Real million) for the ocean navegation, of R$ 6.000.000, 00 (six Real million) for the R$ and coastal navegation, 2.500.000, 00 for the navigations of maritime support and port support.