O Que É Parágrafo de Ênfase? (Com Exemplos)

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FGV (2022):

QUESTÃO CERTA: Uma empresa reapresentou valores em decorrência da adoção de novos pronunciamentos contábeis e o auditor emitiu em seu relatório de auditoria as seguintes informações: “Em nossa opinião, as demonstrações financeiras apresentam adequadamente, em todos os aspectos relevantes, a posição patrimonial e financeira, individual e consolidada, da empresa XYZ em 31 de dezembro de 20XX, o desempenho individual e consolidado de suas operações e os seus respectivos fluxos de caixa individuais e consolidados para o exercício findo nessa data, de acordo com as práticas contábeis adotadas no Brasil e com as normas internacionais de relatório financeiro. Conforme mencionado na nota explicativa X, em decorrência da adoção dos novos pronunciamentos contábeis, os valores correspondentes, individuais e consolidados, relativos aos balanços patrimoniais em 31 de dezembro de 20XX e as respectivas demonstrações do resultado, do resultado abrangente, das mutações do patrimônio líquido, dos fluxos de caixa e do valor adicionado para o exercício findo nessa data, apresentados para fins de comparação, foram ajustados e estão sendo reapresentados”. Dessa forma, o auditor emitiu uma opinião: com parágrafo de ênfase.

Quando o auditor incluir um parágrafo de ênfase no seu relatório, ele deve:

(a) incluir o parágrafo em seção separada do relatório do auditor, com título apropriado que inclua o termo “Ênfase” (antes da atualização da NBC TA 706, ocorrida em 2016, dizia-se que o parágrafo de ênfase deveria ser incluído imediatamente após o parágrafo de opinião);

(b) incluir no parágrafo uma referência clara ao assunto enfatizado e à nota explicativa que descreva de forma completa o assunto nas demonstrações contábeis. Tal parágrafo deve referir-se apenas a informações apresentadas ou divulgadas nas demonstrações contábeis; e

(c) indicar que a opinião do auditor não se modifica no que diz respeito ao assunto enfatizado.

Sendo assim, é possível ver que se trata de parágrafo de ênfase, pois: “Em nossa opinião, as demonstrações financeiras apresentam adequadamente, em todos os aspectos relevantes, a posição patrimonial e financeira, individual e consolidada…” (A opinião não foi modificada) e “Conforme mencionado na nota explicativa X, em decorrência da adoção dos novos pronunciamentos contábeis…” (Faz referência à nota explicativa).

CEBRASPE (2018):

QUESTÃO CERTA: No relatório de auditoria, o parágrafo de ênfase deve ser incluído quando o auditor: estiver satisfeito com seu trabalho e não identificar qualquer limitação a ele.

A questão acima é da CESPE e gerou divergências.

CEBRASPE (2016):

QUESTÃO ERRADA: O auditor, a fim de chamar a atenção do leitor para determinados pontos importantes de seu relatório de auditoria, vale-se do denominado parágrafo de epíteto.

Na verdade, o auditor deverá fazer uso do parágrafo de ênfase. 

CEBRASPE (2019):

QUESTÃO CERTA: Auditor independente considera necessário destacar em seu relatório assunto que tenha sido divulgado ou apresentado nas demonstrações contábeis e que seja relevante para o melhor entendimento da auditoria pelos usuários. Caso o tópico não tenha sido destacado como principal assunto de auditoria nem se tenha exigido modificação de opinião, o auditor deverá incluir em seu relatório um (a): parágrafo de ênfase.

FCC (2011):

QUESTÃO CERTA: Quando ocorrer incerteza quanto à fato relevante, cujo desfecho poderá afetar significativamente a posição patrimonial e financeira da entidade, mas que foi mencionado nas notas explicativas às demonstrações contábeis, o auditor deve: adicionar parágrafo de ênfase em seu parecer sem ressalva.

CESGRANRIO (2014):

QUESTÃO CERTA: Durante um trabalho de auditoria, um auditor examinou um conjunto de instrumentos financeiros de uma entidade, para os quais não foram apresentadas as análises de riscos. O auditor considerou o fato relevante devido ao montante de recursos envolvidos, de forma que o desfecho das operações com instrumentos financeiros pode afetar significativamente a posição patrimonial e financeira da entidade. Como não houve certeza quanto ao desfecho das operações, o auditor deve emitir um: parecer sem ressalvas e com parágrafo de ênfase.

CEBRASPE (2012):

QUESTÃO ERRADA: Considere que um auditor encarregado de realizar auditoria em determinada instituição inclua em seu relatório o parágrafo de ênfase, por meio do qual ele expresse incertezas em relação a um fato relevante, cujo desfecho possa afetar significativamente a posição patrimonial dessa instituição. Nesse caso, a inclusão desse parágrafo de ênfase é motivo para que o relatório seja denominado parecer adverso.

Algumas observações sobre parágrafo de ênfase constante das normas de auditorias:

1ª O parágrafo é usado para chamar a atenção para um assunto já divulgado nas Demonstrações Contábeis, que é importante para os usuários entenderem.

2º somente se refere a informações já divulgadas nas DC’s

3º O Auditor DEVE fazer ênfase nos casos de existência de contingências judiciais, aplicação antecipada de nova norma contábil do CFC, catástrofe que impacte a posição patrimonial e financeira da empresa;

4º o Auditor pode fazer ênfase em outros casos, como no caso de incerteza quanto à continuidade operacional da entidade.

5º SOMENTE PODE SER INCLUÍDO NO RELATÓRIO SEM RESSALVA.

CEBRASPE (2013):

QUESTÃO ERRADA: Considere que uma auditoria tenha sido realizada no banco Alpha, um banco público, em junho de 2011, período marcado pela crise da dívida soberana da zona do euro, o que provocou perda significativa nas operações com instrumentos financeiros derivativos. Nessa situação, o relatório da auditoria realizada durante esse período não deve mencionar esse fato, visto que os trabalhos devem se ater, exclusivamente, à análise das contas relativas ao exercício de 2010, prestadas ao órgão público de controle externo.

Se as perdas foram em 2011, trata-se de fato futuro que influenciará as demonstrações, fato relevante a considerar. Cabe parágrafo de ênfase.

FFV (2017):

QUESTÃO CERTA: Um auditor independente concluiu que o uso do pressuposto de continuidade operacional, em determinada empresa auditada, é apropriado, mas que há incerteza significativa. Ele verificou que as demonstrações contábeis descrevem adequadamente os principais eventos que podem levantar dúvida quanto à capacidade de continuidade; avaliou os planos da administração para esses eventos e que há divulgação clara sobre essa incerteza. Em seu relatório o auditor deve expressar uma opinião sem ressalva e com parágrafo de ênfase. 

NBC TA 570 – Continuidade Operacional

Uso da base contábil de continuidade operacional é apropriado, mas existe incerteza relevante

22. Se for feita divulgação adequada da incerteza relevante nas demonstrações contábeis, o auditor deve expressar uma opinião não modificada e o relatório do auditor deve incluir uma seção separada sob o título “Incerteza relevante relacionada com a continuidade operacional” para (ver itens A28 a A31 e A34):

(a) chamar a atenção para a nota explicativa às demonstrações contábeis que divulga os assuntos especificados no item 19; e

(b) declarar que esses eventos ou condições indicam que existe incerteza relevante que pode levantar dúvida significativa quanto à capacidade de continuidade operacional da entidade e que a opinião do auditor não está ressalvada em relação a esse assunto.


NBC TA 706 – Parágrafo de ênfase

Inclusão de parágrafo de ênfase no relatório do auditor independente (ver item 9)

A7.A inclusão de parágrafo de ênfase no relatório do auditor não afeta a sua opinião. Um parágrafo de ênfase não substitui:

(c)a apresentação de relatório de acordo com a NBC TA 570, itens 22 e 23, quando existe incerteza relevante em relação a eventos ou condições que podem levantar dúvida significativa quanto à capacidade da entidade de manter sua continuidade operacional.

VUNESP (2014):

QUESTÃO ERRADA: o parágrafo de ênfase normalmente é utilizado quando há incerteza em relação ao resultado de contingências judiciais da entidade, sobre as quais o auditor tenha ressalvas em relação à descrição apropriada do assunto nas demonstrações contábeis.

Parágrafo de ênfase é o parágrafo incluído no relatório do auditor referente a um assunto apropriadamente apresentado ou divulgado nas demonstrações contábeis que, de acordo com o julgamento do auditor, é de tal importância que é fundamental para o entendimento pelos usuários das demonstrações contábeis (NBC TA 206).

FCC (2012):

QUESTÃO CERTA: A empresa brasileira Torucha S.A. elaborou as demonstrações contábeis de 2011, consolidadas e individuais, de acordo com as práticas contábeis adotadas no Brasil para avaliação dos investimentos em controladas, coligadas, usando o método de equivalência patrimonial. Dessa forma, o auditor ao emitir seu relatório de auditoria sobre as demonstrações contábeis deve: elaborar parágrafo de ênfase, evidenciando que as demonstrações financeiras individuais foram elaboradas de acordo com as práticas contábeis adotadas no Brasil, ressalvando que neste aspecto não atendem às normas internacionais de contabilidade: IFRS.

FCC (2008):

QUESTÃO CERTA: Em decorrência do processo de harmonização das normas contábeis brasileiras às normas internacionais, para melhor expressar sua opinião em relatórios e nos parágrafos de opinião dos pareceres, o auditor deve utilizar a expressão: de acordo com as práticas contábeis adotadas no Brasil.

FCC (2011):

QUESTÃO CERTA: Quando ocorrer incerteza quanto a um fato relevante, cujo desfecho poderá afetar significativamente a posição patrimonial e financeira da entidade, mas que foi mencionado nas notas explicativas às demonstrações contábeis, o auditor deve: adicionar parágrafo de ênfase em seu parecer sem ressalva.

CEBRASPE (2019):

QUESTÃO CERTA: Assinale a opção que apresenta circunstância que justifique a inclusão de um parágrafo de ênfase no relatório de determinado auditor: sinistro em uma das unidades de armazenamento da empresa auditada que já tenha sido relatado em notas explicativas e que tenha ocasionado perda de estoques.

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Exemplos que não justificam inclusão de parágrafo de ênfase:

  • Apreensão, por autoridade governamental, de todos os registros contábeis objeto dos exames da auditoria, por tempo indeterminado
  • Negativa, pela administração, de acesso aos relatórios de auditoria referentes a investimentos realizados em controlada e não consolidados nas demonstrações contábeis
  • Ausência de registro a valor presente de parcela relevante da conta fornecedores, com consequente efeito generalizado nas demonstrações contábeis
  • Aplicação antecipada e sem autorização legal — já relatada em notas explicativas — de nova norma contábil, com efeito disseminado de forma generalizada nas demonstrações contábeis.

NBC TA 706 – PARÁGRAFOS DE ÊNFASE E PARÁGRAFOS DE OUTROS ASSUNTOS NO RELATÓRIO DO AUDITOR INDEPENDENTE

A4. Exigências específicas para o auditor incluir parágrafos de ênfase no seu relatório em certas circunstâncias. Essas circunstâncias incluem:

 Quando a estrutura de relatório financeiro aplicável prevista por lei ou regulamento seria inaceitável exceto pelo fato de ser prevista por lei ou regulamento;

 Alertar os usuários de que as demonstrações contábeis foram elaboradas de acordo com estrutura de relatório financeiro para propósitos especiais;

 Quando fatos chegam ao conhecimento do auditor após a data do seu relatório e o auditor fornece um relatório novo ou modificado (ou seja, eventos subsequentes) (NBC TA 560 – Eventos Subsequentes, itens 12(b) e 16).

A5. Exemplos de circunstâncias em que o auditor pode considerar necessário incluir um parágrafo de ênfase são:

 Existência de incerteza relativa ao desfecho futuro de litígio excepcional ou ação regulatória;

 Evento subsequente significativo ocorrido entre a data das demonstrações contábeis e a data do relatório do auditor (NBC TA 560, item 6);

 Aplicação antecipada (quando permitida) de nova norma contábil com efeito relevante sobre as demonstrações contábeis;

 Grande catástrofe que tenha tido, ou continue a ter, efeito significativo sobre a posição patrimonial e financeira da entidade.

CEBRASPE (2019):

QUESTÃO CERTA: Ocorrendo alteração nas demonstrações contábeis após sua divulgação e havendo a necessidade de emitir novo relatório de auditoria, o auditor independente deve incluir nesse relatório um parágrafo de ênfase com referência à nota explicativa que esclareça, detalhadamente, as razões da alteração do relatório anterior e das demonstrações contábeis emitidas anteriormente.

CEBRASPE (2019):

QUESTÃO CERTA: Após a emissão do seu relatório e antes da divulgação das demonstrações contábeis, um auditor independente tomou conhecimento de fato novo e não sabido que teria alterado o relatório. Nesse caso, o auditor deverá: aplicar os necessários procedimentos de auditoria, no caso de a empresa auditada alterar as demonstrações contábeis, nas circunstâncias da alteração realizada.

ESAF (2012):

QUESTÃO CERTA: Não é uma condição de exigência para que o auditor independente inclua um parágrafo de ênfase em seu relatório: A elaboração da Demonstração do Valor Adicionado.

A Demonstração do Valor Adicionado constitui uma importante fonte de informação à medida que apresenta elementos que permitem a análise do desempenho econômico da empresa, evidenciando a geração de riqueza, assim como os efeitos sociais produzidos pela distribuição dessa riqueza.

Entretanto, a D.V.A não é uma demonstração obrigatória no conjunto de demonstrações contábeis, deve ser considerada uma informação suplementar.

CEBRASPE (2010):

QUESTÃO CERTA: A existência de limitações na extensão do trabalho do auditor pode obrigá-lo a emitir parecer com ressalva ou, até mesmo, com abstenção de opinião. A situação que não caracteriza essa limitação é: a existência de demonstrações contábeis da sociedade controladora não auditadas.

Exemplos em que o Auditor Independente pode incluir um parágrafo de ênfase:

a) a entidade é componente de um empreendimento maior
b) transações importantes efetuadas com partes relacionadas
c) evento subsequente relevante
d) incerteza relevante que pode afetar a continuidade operacional

Logo, a única alternativa que não se relaciona a alguma limitação na extensão dos procedimentos de auditoria – passível de ser considerado um parecer “com ressalva” ou “com abstenção de opinião” – é a letra B. Nela se verifica a possibilidade de incluir um parecer sem ressalva com parágrafo de ênfase, conforme explicitado acima.

CEBRASPE (2010):

QUESTÃO CERTA: A venda de ativo de valor relevante ocorrida no período entre a data do término do exercício social e a data de emissão do parecer deve ser considerada pelo auditor, mencionada como ressalva ou em parágrafo de ênfase, quando não ajustadas ou reveladas adequadamente.

A ocorrência de eventos subsequentes será mencionada:

COM RESSALVA – se não ajustada;

COM PARÁGRAFO DE ÊNFASE – se revelada adequadamente.

FGV (2018):

QUESTÃO CERTA: Assinale a opção que indica uma circunstância em que o auditor pode considerar necessário incluir uma ressalva em seu relatório: Constituição da conta “perdas estimadas para crédito de liquidação duvidosa” com saldo julgado insuficiente.

NPA01

O parecer dos auditores independentes, segundo a natureza da opinião que contém, classifica-se em:

a. parecer sem ressalva;

b. parecer com ressalva;

c. parecer adverso;

d. parecer com abstenção de opinião.

PARECER COM RESSALVA: O parecer com ressalva é emitido quando o auditor conclui que o efeito de qualquer discordância ou restrição na extensão de um trabalho não é de tal magnitude que requeira parecer adverso ou abstenção de opinião

ALGUNS EXEMPLOS DE PARECER COM RESSALVA OU ADVERSO POR PRÁTICAS CONTÁBEIS INADEQUADAS

Provisão para créditos de liquidação duvidosa insuficiente

61. Se o auditor determinou em seus exames que a provisão constituída pela empresa não é suficiente para cobrir as perdas esperadas na cobrança de suas contas a receber, mesmo que elaborada de acordo com a legislação fiscal ou setorial, este deverá expressar parecer com ressalva ou adverso.

NBC TA 706 – Parágrafos De Ênfase E Parágrafos De Outros Assuntos No Relatório Do Auditor Independente

A5.Exemplos de circunstâncias em que o auditor pode considerar necessário incluir um parágrafo de ênfase são:

•existência de incerteza relativa ao desfecho futuro de litígio excepcional ou ação regulatória;

•evento subsequente significativo ocorrido entre a data das demonstrações contábeis e a data do relatório do auditor (NBC TA 560, item 6);

•aplicação antecipada (quando permitida) de nova norma contábil com efeito relevante sobre as demonstrações contábeis;

•grande catástrofe que tenha tido, ou continue a ter, efeito significativo sobre a posição patrimonial e financeira da entidade.

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