O Que São Testes Substantivos? (Com Exemplos)

Por
Daniel Silva
-
3093
6959

Última Atualização 3 de dezembro de 2020

QUESTÃO CERTA: A obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade é o objetivo: dos testes substantivos.

QUESTÃO CERTA: Ao realizar auditoria no SIAFI, o auditor pode aplicar testes substantivos para verificar se os valores licitados foram corretamente registrados pela contabilidade da auditada.

Testes substantivos: visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade e são divididos em testes de transações e saldos e procedimentos de revisão analítica.

QUESTÃO ERRADA: Os testes de observância são aplicados pelo auditor quando ele deseja obter provas suficientes e convincentes sobre transações, de maneira a lhe proporcionar fundamentação para a opinião acerca de determinados fatos e para avaliar a funcionalidade do sistema contábil da empresa auditada.

QUESTÃO CERTA: Os testes de auditoria que visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da entidade são denominados: substantivos.

QUESTÃO CERTA: No Sistema de Controle Interno Federal, os procedimentos de auditoria que visam à obtenção de evidências quanto à suficiência, exatidão e validação dos dados produzidos pelos sistemas contábil e administrativos da entidade são denominados: Testes substantivos.

QUESTÃO CERTA: Na auditoria da administração pública, os testes realizados com o objetivo de obter evidências quanto à suficiência, exatidão e validação dos dados produzidos pelo sistema contábil e administrativo do ente público são denominados testes: substantivos.

Dica: Sis​temas de informação relacione com Testes Substantivos.

QUESTÃO ERRADA: Os testes substantivos visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. 

NBC T-12

12.1.2 – PROCEDIMENTOS DA AUDITORIA INTERNA

12.1.2.1 – Os procedimentos de auditoria interna são os exames, incluindo testes de observância e testes substantivos, que permitem ao auditor interno obter provas suficientes para fundamentar suas conclusões e recomendações.

12.1.2.2 – Os testes de observância visam a obtenção de uma razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários da Entidade.

12.1.2.3 – Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da Entidade.

QUESTÃO ERRADA: A verificação da compatibilidade entre os lançamentos efetuados em determinada conta e a documentação correspondente é tipo de teste denominado de observância, enquanto a verificação do cumprimento da rotina definida para a escrituração desses fatos constitui teste do tipo adjetivo.

QUESTÃO ERRADA: Para se obterem evidências quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da entidade, devem ser feitos testes de observância.

QUESTÃO ERRADA: Os testes substantivos visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. 

QUESTÃO CERTA: Quando um Auditor confirma com o Banco do Sul SA o saldo disponível ao final do exercício, com a finalidade de comprovar a exatidão dos registros contábeis, está realizando um teste: substantivo. 


QUESTÃO CERTA: Em determinada empresa pública estadual, está planejado para o mês de agosto de 2015 a realização de auditoria interna nas contas do ativo imobilizado da empresa. Assim, para alcançar os objetivos da auditoria serão aplicados testes de auditoria. Segundo a NBC TI 01, visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade os testes de auditoria denominados de: substantivos.


QUESTÃO ERRADA: Os testes de observância objetivam a obtenção de evidências quanto à suficiência, exatidão e validação dos dados produzidos pela instituição auditada.

NBC TI 01 – Da Auditoria Interna.

12.2.3.3 – Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

QUESTÃO CERTA: Suponha que, em uma auditoria de estoques, devam-se aplicar testes substantivos adequados a cada objetivo predeterminado. A esse propósito, assinale a opção que associa corretamente o teste aplicável ao correspondente objetivo da auditoria: Exame de notas fiscais de vendas para constatar se a apropriação do resultado bruto está sendo efetuada de forma correta.

QUESTÃO ERRADA: Caso um auditor tenha registrado em seu relatório de acompanhamento de inventário de bens que a entidade auditada não atendia aos preceitos vigentes por apresentar lacunas no campo representativo da identificação física do bem (etiqueta patrimonial), o achado de auditoria seria resultante do teste de observância aplicado.

O auditor observou uma falha na suficiência, exatidão e validade dos dados do inventário da entidade (nesse caso, a etiqueta patrimonial). Nesse caso, o achado seria resultante do teste substantivo. Se a questão indicasse que a preocupação do auditor era a verificação dos controles internos relacionados ao inventário, aí sim seria teste de observância.

TESTE DE OBSERVÂNCIA — CONTROLE INTERNO

TESTE SUBSTANTIVO — SUFICIÊNCIA, EXATIDÃO E VALIDADE DE DADOS.

QUESTÃO ERRADA: Os testes substantivos permitem ao auditor definir o erro monetário máximo que não produzirá distorções relevantes e não diminuirá a confiabilidade das demonstrações contábeis. Os testes de observância, por sua vez, permitem ao auditor definir o desvio máximo, ou ainda, o risco máximo que não impedirá a conclusão acerca da regularidade dos controles estruturados.

No PLANEJAMENTO –> calculamos os riscos;

Na EXECUÇÃO DO TRABALHO –> aplicamos testes.

Procedimentos Substantivos: são os procedimentos de auditoria planejados para detectar distorções relevantes no nível de afirmações.

Os procedimentos substantivos podem ser divididos em:

a) Testes de Detalhes (denominados testes de transações e saldos pelas normas antigas), que fornecem evidências nas quais o auditor verifica se os fatos contábeis foram adequadamente registrados; e

b) Procedimentos analíticos substantivos

Advertisement
, que consistem na verificação do comportamento dos valores significativos, mediante índices, quocientes, quantidades absolutas ou outros meios, com vistas à identificação de situação ou tendências atípicas.

QUESTÃO CERTA: De acordo com as regras de auditoria o procedimento substantivo, planejado para detectar distorções relevantes no nível de afirmações, inclui: testes de detalhes e procedimentos analíticos substantivos.

QUESTÃO ERRADA: Procedimento Substantivo é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.

QUESTÃO ERRADA: Os testes substantivos ou procedimento substantivo objetivam confirmar se os sistemas são substantivos, ou seja, se estão funcionando adequadamente.

É a incorreta pois conceituou teste substantivo com teste de observância/controle.

Conceitos extraídos das normas de auditoria:

Teste de observância/controle/aderência


NBC TI 01 12.2.3.2  –  Os testes de observância visam à obtenção de  razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade.

NBC TA 330 Teste de controle é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.


Teste/procedimento substantivo


NBC TI 01 12.2.3.3 – Os testes substantivos visam à obtenção de evidência quanto à   suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

NBC TA 330 Procedimento substantivo é o procedimento de auditoria planejado para detectar distorções relevantes no nível de afirmações. Os procedimentos substantivos incluem:

    (a) testes de detalhes (de classes de transações, de saldos de contas e de divulgações); e

     (b) procedimentos analíticos substantivos

QUESTÃO CERTA: Os testes substantivos ou procedimento substantivo visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade.

QUESTÃO CERTA: Os testes substantivos ou procedimento substantivo são definidos como procedimentos de auditoria destinados a obter competente e razoável evidência da validade e propriedade do tratamento contábil das transações e saldos.

QUESTÃO CERTA: Conforme as Normas de Auditoria Governamental – NAG, emitidas pelo Instituto Rui Barbosa, em 2010, para o controle externo brasileiro, o exame praticado pelo profissional de auditoria governamental com a preocupação de obter competente e razoável evidência comprobatória da validade e propriedade material do tratamento de eventos e transações pelo ente público. A ênfase é na obtenção de evidências detalhadas. Tal procedimento, planejado para detectar distorções relevantes, que visam a identificar operações ou saldos anormais por meio de comparação de saldos ou da evolução dos dados ao longo do tempo, é conhecido como: Teste analítico substantivo ou de comprovação.

Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelo sistema contábil da entidade, dividindo-se em:

a) testes de transações e saldos; e

b) procedimentos de revisão analítica.

11.2.6.2 – Na aplicação dos testes de observância e substantivos, o auditor deve considerar os seguintes procedimentos técnicos básicos:

a) inspeção – exame de registros, documentos e de ativos tangíveis;

b) observação – acompanhamento de processo ou procedimento quando de sua execução;

c) investigação e confirmação – obtenção de informações junto a pessoas ou entidades conhecedoras da transação, dentro ou fora da entidade;

d) cálculo – conferência da exatidão aritmética de documentos comprobatórios, registros e demonstrações contábeis e outras circunstâncias; e

e) revisão analítica – verificação do comportamento de valores significativos, mediante índices, quocientes, quantidades absolutas ou outros meios, com vistas à identificação de situação ou tendências atípicas.

Advertisement

ARTIGOS RELACIONADOSMais do autor

3093 COMENTÁRIOS

  1. Hello There. I found your blog using msn. This is an extremely well written article.
    I will be sure to bookmark it and come back to read more of your useful info.
    Thanks for the post. I’ll definitely return.

  2. I’m really impressed together with your writing abilities and also with the
    layout to your weblog. Is this a paid subject or did you modify it
    your self? Either way keep up the nice high quality writing, it’s rare to peer
    a great weblog like this one nowadays..

  3. Hi, I do believe this is a great website. I stumbledupon it 😉 I may revisit once again since i have saved as a favorite it.
    Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  13. Unquestionably believe that which you said. Your
    favorite reason appeared to be on the net the easiest
    thing to be aware of. I say to you, I certainly get
    annoyed while people think about worries that
    they plainly do not know about. You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people can take a signal.
    Will likely be back to get more. Thanks

  14. I have been exploring for a bit for any high-quality articles or weblog posts in this kind of
    space . Exploring in Yahoo I at last stumbled upon this web site.

    Studying this information So i am satisfied to exhibit that I’ve an incredibly just right uncanny feeling I discovered just what I needed.
    I most no doubt will make sure to don?t fail to remember this site and provides it a glance regularly.

  15. I do not know if it’s just me or if everyone else experiencing
    problems with your site. It appears as though some of the text within your posts are running off the screen. Can someone else please comment
    and let me know if this is happening to them as well?

    This may be a problem with my browser because I’ve had this happen previously.
    Cheers

  17. Hi! Someone in my Facebook group shared this website with us so I came
    to take a look. I’m definitely loving the information. I’m
    bookmarking and will be tweeting this to my followers! Superb
    blog and terrific design.

  18. Hi there just wanted to give you a quick heads up.
    The words in your post seem to be running off
    the screen in Firefox. I’m not sure if this is a format issue or something to do with web browser compatibility but I
    figured I’d post to let you know. The layout look
    great though! Hope you get the problem fixed soon. Cheers

  23. Wonderful goods from you, man. I’ve understand your stuff previous to
    and you’re just too fantastic. I really like what you’ve acquired here, really like what you are saying
    and the way in which you say it. You make it entertaining and you still take care of to keep
    it smart. I can’t wait to read much more from you.
    This is really a wonderful website.

  25. It is appropriate time to make a few plans for the longer term and it’s time to be happy.
    I have learn this post and if I may just I wish to recommend you few interesting issues or advice.

    Perhaps you can write subsequent articles referring to this article.

    I wish to read even more issues about it!

  26. Hey would you mind stating which blog platform you’re working with?

    I’m looking to start my own blog in the near future but I’m having a hard time deciding
    between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your design seems
    different then most blogs and I’m looking for something completely unique.
    P.S My apologies for getting off-topic but I had to
    ask!

  28. It’s a pity you don’t have a donate button! I’d most certainly donate to this
    superb blog! I suppose for now i’ll settle for book-marking and adding your
    RSS feed to my Google account. I look forward
    to fresh updates and will talk about this website with my Facebook
    group. Chat soon!

  29. Hi I am so happy I found your blog page, I really found you by
    error, while I was browsing on Aol for something else, Anyhow I
    am here now and would just like to say thanks for a incredible post and a all round thrilling blog
    (I also love the theme/design), I don’t have time to go through it all at the moment but I have bookmarked
    it and also added in your RSS feeds, so when I
    have time I will be back to read a lot more, Please do keep up the fantastic
    job.

  30. Do you have a spam problem on this website; I also am a blogger,
    and I was wondering your situation; we have developed some nice procedures and we are looking to swap methods with others,
    be sure to shoot me an email if interested.

  31. We’re a bunch of volunteers and starting a new scheme in our community.
    Your website offered us with helpful information to work
    on. You’ve done a formidable job and our whole community can be grateful to you.

  33. First off I want to say terrific blog! I had a quick question in which I’d
    like to ask if you don’t mind. I was curious to find out how you
    center yourself and clear your mind prior to writing. I have had difficulty clearing
    my thoughts in getting my thoughts out. I truly do
    enjoy writing but it just seems like the first 10 to 15 minutes tend to be lost just trying
    to figure out how to begin. Any recommendations or tips?
    Cheers!

  35. I believe everything published made a great deal of sense.
    But, what about this? suppose you added a little content?
    I am not suggesting your information is not solid, but suppose you added a post title that grabbed people’s attention? I mean O Que
    São Testes Substantivos? (Com Exemplos) – Caderno de Prova
    is a little boring. You might look at Yahoo’s front page and note how they create article headlines to grab people to open the links.
    You might add a related video or a related picture
    or two to get readers excited about everything’ve got to say.
    Just my opinion, it might make your blog a little bit more interesting.

  36. Have you ever thought about adding a little bit more than just your articles?
    I mean, what you say is important and all. But think about if you added
    some great visuals or videos to give your posts more, “pop”!
    Your content is excellent but with images and
    videos, this blog could certainly be one of the very best in its field.
    Awesome blog!

  37. When I originally commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is
    added I get three e-mails with the same comment. Is there any way you can remove me from that service?
    Cheers!

  43. Excellent website you have here but I was
    curious if you knew of any community forums that
    cover the same topics discussed in this article?
    I’d really love to be a part of group where I can get
    comments from other knowledgeable individuals that share the same interest.
    If you have any recommendations, please let me know. Bless you!

  54. Good day very cool web site!! Man .. Excellent ..
    Wonderful .. I’ll bookmark your blog and take the feeds additionally?
    I am happy to seek out a lot of useful information here
    in the submit, we’d like develop extra techniques on this regard, thank
    you for sharing. . . . . .

  59. What i don’t realize is in truth how you’re not actually a lot more well-preferred than you might be right now.
    You are very intelligent. You recognize thus considerably in terms of this
    subject, made me personally believe it from a lot of varied angles.
    Its like men and women don’t seem to be interested until it’s something to accomplish
    with Girl gaga! Your own stuffs outstanding. Always deal with it up!

  62. You are so cool! I do not believe I’ve read through something like this before.
    So great to discover someone with original thoughts on this subject matter.
    Seriously.. thanks for starting this up. This site is something that is
    required on the internet, someone with some originality!

  67. Awesome site you have here but I was curious if you knew of
    any forums that cover the same topics talked about in this article?
    I’d really love to be a part of online community where I can get
    feed-back from other knowledgeable individuals that share
    the same interest. If you have any suggestions, please
    let me know. Appreciate it!

  70. Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my blog that
    automatically tweet my newest twitter updates.
    I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading
    your blog and I look forward to your new updates.

  72. Attractive section of content. I just stumbled upon your
    weblog and in accession capital to assert that I get in fact enjoyed
    account your blog posts. Any way I will be subscribing to your augment and
    even I achievement you access consistently quickly.

  81. Excellent beat ! I would like to apprentice while you amend your web site, how can i subscribe
    for a blog website? The account helped me a acceptable deal.
    I had been a little bit acquainted of this your broadcast
    provided bright clear concept

  85. Simply want to say your article is as surprising.
    The clearness in your post is just cool and i can assume you’re an expert on this
    subject. Well with your permission let me to grab your RSS feed to
    keep updated with forthcoming post. Thanks a million and please carry
    on the gratifying work.

  87. Everything typed made a bunch of sense. But, consider this, what if you were to create a
    killer headline? I am not suggesting your information isn’t solid.,
    however what if you added a post title that makes people want more?
    I mean O Que São Testes Substantivos? (Com Exemplos) – Caderno de Prova is a little vanilla.
    You should glance at Yahoo’s home page and watch
    how they write article headlines to grab people to open the
    links. You might try adding a video or a related picture or two to get people interested about everything’ve got to say.

    Just my opinion, it could bring your posts a little livelier.

  90. Have you ever thought about including a little bit more than just your articles?

    I mean, what you say is important and all. Nevertheless imagine if you added some great pictures or videos to give your
    posts more, “pop”! Your content is excellent but with images and video clips, this site
    could undeniably be one of the very best in its niche.

    Fantastic blog!

  102. Hmm it seems like your blog ate my first comment (it was extremely long)
    so I guess I’ll just sum it up what I had written and say,
    I’m thoroughly enjoying your blog. I too am an aspiring blog writer but I’m still new to everything.
    Do you have any tips for first-time blog writers?
    I’d really appreciate it.

  107. My spouse and I absolutely love your blog and find many of your post’s to
    be precisely what I’m looking for. Do you offer guest
    writers to write content for yourself? I wouldn’t mind publishing a
    post or elaborating on a number of the subjects you write in relation to here.

    Again, awesome website!

  112. Good day! I know this is kinda off topic however , I’d figured I’d ask.

    Would you be interested in trading links or maybe guest authoring a blog article
    or vice-versa? My website covers a lot of the same subjects as yours and I believe we could greatly benefit from each other.
    If you happen to be interested feel free to shoot me an e-mail.
    I look forward to hearing from you! Wonderful blog by the way!

  117. Great goods from you, man. I’ve bear in mind your stuff previous to and you are just extremely
    great. I actually like what you’ve acquired here, certainly
    like what you are saying and the way in which by which you are saying it.
    You are making it enjoyable and you still take care of to stay it smart.
    I cant wait to read much more from you. This is actually a terrific site.

  124. This design is steller! You most certainly
    know how to keep a reader entertained. Between your
    wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Wonderful
    job. I really loved what you had to say, and more than that, how you presented it.
    Too cool!

  132. I am extremely inspired together with your writing abilities as smartly as with the structure to your blog.
    Is this a paid subject matter or did you customize
    it yourself? Either way keep up the excellent quality writing,
    it’s uncommon to see a great weblog like this one nowadays..

  143. I really love your website.. Very nice colors & theme. Did you make this website yourself?
    Please reply back as I’m attempting to create my own blog and would love to find out where you
    got this from or what the theme is called. Appreciate it!

  145. Howdy! I know this is somewhat off topic but
    I was wondering if you knew where I could get a
    captcha plugin for my comment form? I’m using
    the same blog platform as yours and I’m having difficulty
    finding one? Thanks a lot!

  156. Amazing blog! Do you have any tips and hints for aspiring writers?
    I’m planning to start my own site soon but I’m a little lost on everything.
    Would you recommend starting with a free platform like WordPress or
    go for a paid option? There are so many options out there
    that I’m completely confused .. Any recommendations?

    Thanks a lot!

  163. Hey! I know this is sort of off-topic however I needed to ask.
    Does managing a well-established website
    like yours require a massive amount work? I’m brand new to writing a blog but I do write in my journal
    everyday. I’d like to start a blog so I can share my own experience and thoughts online.

    Please let me know if you have any ideas or tips for brand new aspiring blog owners.
    Thankyou!

  166. I’m amazed, I must say. Seldom do I encounter a blog that’s equally
    educative and amusing, and without a doubt, you have hit the nail on the head.
    The issue is something that not enough folks are speaking intelligently about.

    I am very happy I came across this during my hunt for something concerning this.

  167. Having read this I thought it was really informative. I appreciate you
    taking the time and effort to put this information together.
    I once again find myself spending a lot of time both reading and posting comments.
    But so what, it was still worthwhile!

  183. Wow that was unusual. I just wrote an extremely long comment but after
    I clicked submit my comment didn’t appear. Grrrr…

    well I’m not writing all that over again. Regardless,
    just wanted to say great blog!

  185. I do not know whether it’s just me or if perhaps everyone else experiencing problems
    with your blog. It appears like some of the written text within your posts are running off
    the screen. Can somebody else please comment and let me know if
    this is happening to them as well? This might
    be a issue with my web browser because I’ve had this happen before.
    Thank you

  196. It is the best time to make some plans for the future and it’s time to be happy.
    I have read this post and if I could I wish to suggest you
    few interesting things or tips. Perhaps you could
    write next articles referring to this article.
    I want to read even more things about it!

  204. Do you mind if I quote a couple of your posts as long as I provide credit
    and sources back to your webpage? My website is in the
    very same area of interest as yours and my
    visitors would certainly benefit from some of the information you provide here.

    Please let me know if this okay with you. Many thanks!

  205. An impressive share! I have just forwarded this onto a friend who has been conducting a
    little research on this. And he actually bought me lunch simply because I discovered it for him…

    lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending
    time to talk about this issue here on your web page.

  209. Good day! I know this is kinda off topic but I was wondering which blog platform
    are you using for this site? I’m getting fed up of WordPress because I’ve had problems with hackers and
    I’m looking at options for another platform. I would be fantastic if you could
    point me in the direction of a good platform.

  212. Hello! This post couldn’t be written any better!
    Reading this post reminds me of my previous room mate!

    He always kept talking about this. I will forward this write-up to him.

    Pretty sure he will have a good read. Many thanks for sharing!

  215. When I initially commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is added I
    get three e-mails with the same comment. Is there any way you can remove people from
    that service? Bless you!

  219. Fantastic items from you, man. I’ve understand your stuff prior
    to and you are simply too fantastic. I really like
    what you’ve received here, really like what you’re stating and the best way during which you are
    saying it. You are making it entertaining and you still take care of to stay it wise.
    I cant wait to read much more from you. That is really a tremendous
    website.

  220. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point.
    You clearly know what youre talking about, why waste your intelligence on just posting videos to
    your weblog when you could be giving us something informative to read?

  223. Howdy! I could have sworn I’ve been to this blog
    before but after reading through some of the post I realized it’s new to me.
    Anyways, I’m definitely glad I found it and I’ll be bookmarking and checking back often!

  224. I do not know if it’s just me or if everybody else encountering issues with your
    site. It appears like some of the written text within your posts are running off the screen. Can somebody
    else please comment and let me know if this is happening to them as
    well? This may be a issue with my internet browser because
    I’ve had this happen previously. Many thanks

  227. Having read this I believed it was very informative. I appreciate you spending some time and energy
    to put this short article together. I once again find
    myself spending a lot of time both reading and posting comments.
    But so what, it was still worthwhile!

  239. Appreciating the persistence you put into your blog
    and in depth information you offer. It’s awesome to come
    across a blog every once in a while that isn’t the same unwanted rehashed
    information. Great read! I’ve saved your site and I’m including your RSS feeds to my Google
    account.

  241. Hey I know this is off topic but I was wondering if you knew of any widgets I could add
    to my blog that automatically tweet my newest twitter updates.
    I’ve been looking for a plug-in like this for quite some time
    and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to your new updates.

  248. I am really loving the theme/design of your
    website. Do you ever run into any web browser compatibility problems?
    A few of my blog audience have complained about
    my website not operating correctly in Explorer but looks great in Firefox.
    Do you have any advice to help fix this problem?

  257. Do you have a spam problem on this blog; I also am a blogger,
    and I was wanting to know your situation; many of us have developed some nice practices
    and we are looking to swap techniques with others, why not
    shoot me an email if interested.

  259. Thanks for your personal marvelous posting! I really enjoyed reading it,
    you’re a great author.I will make certain to bookmark your blog and definitely will come back someday.

    I want to encourage you to ultimately continue your great
    job, have a nice morning!

  260. Hello! I know this is kinda off topic however I’d figured I’d ask.

    Would you be interested in trading links or
    maybe guest writing a blog article or vice-versa? My blog addresses a lot of the same topics as yours and
    I feel we could greatly benefit from each other. If you happen to be interested feel free to send
    me an e-mail. I look forward to hearing from you! Fantastic blog by the way!

  272. Pretty section of content. I just stumbled upon your website
    and in accession capital to assert that I acquire actually enjoyed account your blog posts.
    Anyway I will be subscribing to your augment and even I achievement you access consistently rapidly.

  274. I’ve been exploring for a bit for any high quality
    articles or blog posts on this sort of space . Exploring in Yahoo I at last stumbled upon this site.

    Reading this information So i’m satisfied to show that I
    have an incredibly excellent uncanny feeling I found out just what
    I needed. I most unquestionably will make certain to
    don?t overlook this site and provides it a glance regularly.

  286. I loved as much as you’ll receive carried out right here. The sketch is tasteful, your authored subject matter stylish.
    nonetheless, you command get bought an shakiness over that you wish be delivering the following.

    unwell unquestionably come more formerly again as exactly the same nearly a lot
    often inside case you shield this increase.

  288. Howdy superb blog! Does running a blog such as this require a lot of work?
    I’ve very little understanding of computer programming however I
    was hoping to start my own blog in the near future.
    Anyways, if you have any ideas or tips for new blog owners please share.

    I understand this is off topic nevertheless I just wanted to ask.
    Kudos!

  292. Thank you, I have just been looking for information approximately this
    topic for a while and yours is the greatest I have found out till now.
    However, what concerning the bottom line? Are you sure about the supply?

  296. It’s a pity you don’t have a donate button! I’d most
    certainly donate to this excellent blog! I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account.
    I look forward to brand new updates and will
    share this blog with my Facebook group. Chat soon!

  297. Woah! I’m really enjoying the template/theme
    of this website. It’s simple, yet effective. A lot of times it’s hard to get that
    “perfect balance” between superb usability and visual appearance.
    I must say that you’ve done a awesome job with this.
    Also, the blog loads super quick for me on Safari. Outstanding Blog!

  313. Hey there! Someone in my Myspace group shared this site with us so I came to
    take a look. I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my followers!
    Outstanding blog and outstanding design and style.

  314. Hello! I know this is kinda off topic but I’d figured
    I’d ask. Would you be interested in trading links or maybe guest authoring
    a blog article or vice-versa? My website addresses a
    lot of the same topics as yours and I believe
    we could greatly benefit from each other.
    If you’re interested feel free to send me an e-mail. I look forward to hearing from you!

    Fantastic blog by the way!

  315. Does your blog have a contact page? I’m having problems locating
    it but, I’d like to send you an email. I’ve got
    some creative ideas for your blog you might be interested
    in hearing. Either way, great website and I look forward to seeing it expand over time.

  327. I really like your blog.. very nice colors & theme.

    Did you make this website yourself or did you hire someone to do it for you?
    Plz respond as I’m looking to construct my own blog and would like to know where u
    got this from. kudos

  335. Howdy very cool blog!! Man .. Excellent .. Amazing .. I’ll bookmark your
    blog and take the feeds also? I’m happy to seek out so
    many useful info right here within the post, we want develop extra
    techniques on this regard, thanks for sharing.
    . . . . .

  344. I am really enjoying the theme/design of your weblog.
    Do you ever run into any internet browser compatibility problems?
    A couple of my blog visitors have complained about
    my website not operating correctly in Explorer but looks great in Firefox.

    Do you have any suggestions to help fix this issue?

  349. I believe what you posted made a bunch of sense.
    But, what about this? suppose you were to create a
    awesome title? I ain’t saying your information isn’t solid., however what if you added a post title that grabbed a person’s attention? I
    mean O Que São Testes Substantivos? (Com Exemplos) – Caderno de Prova is a little plain. You ought to look at Yahoo’s front page and note how they create news
    headlines to grab people to click. You might add a video or a pic or two to get readers excited about what you’ve written. Just my opinion, it might make your posts a little livelier.

  352. My programmer is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because of the expenses.
    But he’s tryiong none the less. I’ve been using WordPress on various websites
    for about a year and am nervous about switching to another
    platform. I have heard fantastic things about blogengine.net.
    Is there a way I can transfer all my wordpress posts into it?
    Any kind of help would be greatly appreciated!

  358. Yesterday, while I was at work, my sister stole my apple ipad and tested
    to see if it can survive a 25 foot drop, just so she can be a youtube sensation.
    My apple ipad is now destroyed and she has 83 views. I know this is completely off topic
    but I had to share it with someone!

  360. What you published was very reasonable. But,
    what about this? what if you added a little content?
    I mean, I don’t want to tell you how to run your blog, however what
    if you added something that makes people desire more?
    I mean O Que São Testes Substantivos? (Com Exemplos) – Caderno de Prova is kinda plain. You should glance at Yahoo’s home page and note how they create post titles to grab viewers to open the links.
    You might add a related video or a related pic or two to grab readers excited about what you’ve written. In my opinion,
    it might make your blog a little livelier.

  364. Have you ever considered about adding a little bit more than just your
    articles? I mean, what you say is fundamental and all.

    Nevertheless just imagine if you added some great pictures or video clips to give your posts
    more, “pop”! Your content is excellent but with images and video clips, this website could certainly be one of the very best in its
    niche. Excellent blog!

  366. I’ve been browsing on-line greater than three hours as of late, yet I by no means discovered any attention-grabbing article like yours.
    It is pretty price enough for me. In my view, if all web owners and
    bloggers made good content as you did, the web might be
    much more useful than ever before.

  370. First off I want to say superb blog! I had
    a quick question in which I’d like to ask
    if you do not mind. I was interested to know how you center yourself and
    clear your thoughts prior to writing. I have had trouble
    clearing my thoughts in getting my thoughts out there.
    I do take pleasure in writing but it just seems like the first
    10 to 15 minutes are generally wasted simply just
    trying to figure out how to begin. Any suggestions or tips?
    Many thanks!

  372. Hello, I think your site might be having browser compatibility issues.
    When I look at your website in Firefox, it looks
    fine but when opening in Internet Explorer, it has some overlapping.
    I just wanted to give you a quick heads up! Other then that, excellent blog!

  373. Can I simply just say what a relief to uncover a person that truly
    understands what they are talking about on the net. You actually
    realize how to bring an issue to light and make it important.
    More people need to read this and understand this side of your story.
    I was surprised you aren’t more popular given that
    you surely possess the gift.

  375. Good day very cool site!! Guy .. Beautiful .. Wonderful
    .. I will bookmark your site and take the feeds additionally?
    I’m glad to seek out so many useful information right here in the post, we want develop extra
    strategies in this regard, thank you for sharing.
    . . . . .

  380. Can I simply just say what a comfort to find somebody who really knows what
    they are talking about on the web. You definitely understand how to bring an issue
    to light and make it important. A lot more people ought to look at
    this and understand this side of your story. I was surprised
    you aren’t more popular given that you definitely
    possess the gift.

  382. Awesome blog you have here but I was wanting to know if you knew
    of any message boards that cover the same topics talked about in this article?
    I’d really love to be a part of online community where I can get feed-back from other experienced people that share the same interest.
    If you have any recommendations, please let me know.
    Bless you!

  383. I loved as much as you’ll receive carried out right here.

    The sketch is attractive, your authored material stylish.
    nonetheless, you command get got an nervousness over that you wish be delivering the following.
    unwell unquestionably come more formerly again since exactly the same nearly a
    lot often inside case you shield this increase.

  386. My coder is trying to convince me to move to .net from PHP.
    I have always disliked the idea because of the costs.
    But he’s tryiong none the less. I’ve been using WordPress on numerous
    websites for about a year and am worried about switching to another platform.
    I have heard fantastic things about blogengine.net. Is there a way I can transfer all my wordpress content into it?

    Any kind of help would be greatly appreciated!

  389. Have you ever thought about publishing an e-book or guest authoring on other websites?
    I have a blog based on the same subjects you discuss and would love to have you share some stories/information. I know my visitors
    would value your work. If you’re even remotely interested,
    feel free to send me an email.

  393. Woah! I’m really enjoying the template/theme of this site.
    It’s simple, yet effective. A lot of times it’s
    challenging to get that “perfect balance” between superb usability and visual appearance.
    I must say you have done a awesome job with this. In addition, the blog loads extremely quick for me on Internet explorer.
    Exceptional Blog!

  396. You are so interesting! I do not think I’ve read something like this
    before. So nice to find somebody with some original thoughts
    on this subject. Seriously.. many thanks for starting
    this up. This website is something that is needed on the web, someone with some originality!

  400. I have been exploring for a little bit for any high quality
    articles or blog posts in this kind of area . Exploring in Yahoo I at last stumbled upon this site.
    Studying this information So i am satisfied to show that I have an incredibly good uncanny feeling I found out exactly what I needed.

    I most no doubt will make sure to do not forget this site and give it a glance regularly.

  401. Hello, Neat post. There is a problem along with your web
    site in web explorer, may check this? IE still is
    the market leader and a big portion of people will
    leave out your fantastic writing because of this problem.

  407. Hi there, I discovered your website by means of Google while
    searching for a similar subject, your web site came up, it seems good.

    I’ve bookmarked it in my google bookmarks.
    Hi there, just was aware of your blog thru Google, and found
    that it’s really informative. I’m gonna watch out for brussels.
    I will appreciate in case you proceed this in future. Numerous other folks shall be benefited from your writing.
    Cheers!

  413. Hi there, I discovered your web site by the use of Google even as
    looking for a comparable subject, your web site came up, it appears good.
    I’ve bookmarked it in my google bookmarks.
    Hi there, simply was aware of your weblog through Google, and found that it is really informative.
    I am going to be careful for brussels. I will appreciate if you happen to proceed this in future.
    Numerous people shall be benefited out of your writing.
    Cheers!

  422. Have you ever thought about publishing an e-book or guest authoring on other
    blogs? I have a blog based on the same topics you discuss
    and would really like to have you share some stories/information. I know my audience
    would value your work. If you’re even remotely interested, feel free to send me an e-mail.

  424. I’ve been exploring for a little for any high-quality articles or blog posts on this kind of space .

    Exploring in Yahoo I finally stumbled upon this web site.
    Reading this information So i am glad to express that
    I’ve an incredibly just right uncanny feeling I found out exactly what I needed.
    I most certainly will make sure to don?t disregard
    this web site and provides it a look on a continuing basis.

  430. Hi just wanted to give you a brief heads up and let you know a
    few of the pictures aren’t loading properly. I’m
    not sure why but I think its a linking issue. I’ve tried
    it in two different browsers and both show the same outcome.

  435. Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my blog that
    automatically tweet my newest twitter updates. I’ve
    been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything.
    I truly enjoy reading your blog and I look forward to your new
    updates.

  442. Woah! I’m really enjoying the template/theme of this blog.
    It’s simple, yet effective. A lot of times it’s very
    difficult to get that “perfect balance” between superb usability and visual appeal.
    I must say you have done a amazing job with this. Additionally, the blog loads very quick for me on Firefox.
    Exceptional Blog!

  446. First off I would like to say fantastic blog! I had a quick question which I’d like to ask if you don’t
    mind. I was curious to find out how you center yourself and clear your mind prior to writing.
    I’ve had a difficult time clearing my mind in getting
    my ideas out there. I truly do enjoy writing however it just seems like the first 10 to 15 minutes are generally
    wasted simply just trying to figure out how to begin. Any ideas or hints?
    Thank you!

  452. You really make it seem really easy along with your presentation however I find this matter to be actually something that I think I’d
    never understand. It kind of feels too complicated and extremely vast for me.
    I am looking forward for your next post, I will attempt to get the grasp of it!

  460. I loved as much as you’ll receive carried out right here.
    The sketch is tasteful, your authored material stylish.
    nonetheless, you command get got an impatience over that you wish be delivering the following.
    unwell unquestionably come further formerly again as exactly the same nearly
    a lot often inside case you shield this increase.

  463. Greetings, I do think your website could be having
    internet browser compatibility problems. Whenever I
    take a look at your web site in Safari, it looks fine however when opening
    in Internet Explorer, it has some overlapping issues. I
    just wanted to give you a quick heads up! Besides that, excellent site!

  471. Very great post. I just stumbled upon your
    blog and wished to say that I’ve really enjoyed surfing around your blog posts.

    In any case I’ll be subscribing on your rss feed and I am hoping you write once more soon!

  481. Have you ever considered about adding a little bit more than just your articles?
    I mean, what you say is important and everything. Nevertheless think about if
    you added some great images or videos to give your posts more, “pop”!

    Your content is excellent but with pics and videos, this site
    could definitely be one of the greatest in its field. Superb blog!

  485. Hello great website! Does running a blog such as this require a great deal of work?
    I have absolutely no knowledge of coding however I had been hoping
    to start my own blog in the near future. Anyways, if you have any suggestions or
    tips for new blog owners please share. I understand
    this is off subject but I just wanted to ask. Thanks!

  495. Thank you for every other informative site. The place else may
    just I am getting that type of information written in such an ideal means?
    I have a venture that I’m simply now working on, and I’ve been at the glance out for such info.

  496. I think everything published was actually very reasonable.

    But, what about this? suppose you were to write a awesome title?
    I am not saying your content is not good., but
    what if you added a post title that makes
    people want more? I mean O Que São Testes Substantivos?
    (Com Exemplos) – Caderno de Prova is a little plain. You should
    peek at Yahoo’s home page and watch how they write post titles to get viewers to
    click. You might add a video or a related picture or two to grab readers
    interested about everything’ve got to say. In my opinion, it could make your posts a little bit more
    interesting.

  508. Its such as you read my thoughts! You seem to grasp a lot
    approximately this, like you wrote the ebook in it
    or something. I feel that you could do with some p.c.

    to power the message home a little bit, however other than that,
    that is magnificent blog. A fantastic read. I’ll definitely be back.

  511. Hi, Neat post. There is a problem along with your site in web explorer, might test this?

    IE still is the market leader and a large component to other people will omit your fantastic writing due to this problem.

  514. When I originally commented I clicked the “Notify me when new comments are added”
    checkbox and now each time a comment is added I get four emails with the same comment.
    Is there any way you can remove people from that service?

    Thanks!

  515. Appreciating the hard work you put into your blog and
    detailed information you offer. It’s good to come across a blog every once in a
    while that isn’t the same outdated rehashed material.
    Excellent read! I’ve saved your site and I’m adding your RSS feeds to my Google account.

  517. It’s a pity you don’t have a donate button! I’d definitely donate
    to this fantastic blog! I guess for now i’ll settle for book-marking and adding your RSS feed
    to my Google account. I look forward to new updates and will talk about this website with
    my Facebook group. Talk soon!

  518. Yesterday, while I was at work, my cousin stole my iPad and tested to see if it can survive a 25 foot drop,
    just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views.
    I know this is completely off topic but I had to share it with someone!

  521. After looking at a number of the blog articles on your web page, I seriously appreciate
    your way of writing a blog. I book-marked it to my bookmark site list and will be checking back soon. Please visit my website as
    well and tell me your opinion.

  543. Simply want to say your article is as surprising. The clarity in your post is simply excellent and i could assume
    you are an expert on this subject. Fine with your permission allow me
    to grab your feed to keep up to date with forthcoming post.

    Thanks a million and please continue the rewarding work.

  545. I have been browsing online more than 2 hours today, yet I never found any interesting article like yours.

    It’s pretty worth enough for me. In my view, if
    all webmasters and bloggers made good content as you did, the web
    will be a lot more useful than ever before.

  548. I’m really enjoying the design and layout of your site.
    It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a designer to create your theme?
    Fantastic work!

  554. I’ve been surfing online more than 4 hours today, yet I
    never found any interesting article like yours. It’s pretty worth enough for me.
    Personally, if all web owners and bloggers made good content
    as you did, the net will be a lot more useful than ever before.

  555. Hey I know this is off topic but I was wondering if you knew of any widgets
    I could add to my blog that automatically tweet my
    newest twitter updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe
    you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to your new updates.

  558. Somebody essentially assist to make seriously posts I would state.
    That is the first time I frequented your web page and up
    to now? I amazed with the research you made to create this
    actual submit extraordinary. Wonderful task!

  561. Please let me know if you’re looking for a author for your site.
    You have some really great articles and I think I would be a good asset.
    If you ever want to take some of the load off, I’d love
    to write some articles for your blog in exchange for a link back to mine.
    Please blast me an e-mail if interested. Regards!

  566. Attractive section of content. I just stumbled upon your weblog and in accession capital to assert that I acquire
    in fact enjoyed account your blog posts. Any way I’ll be subscribing to your augment and
    even I achievement you access consistently quickly.

  598. I was curious if you ever considered changing the page layout of your
    website? Its very well written; I love what youve got to say.
    But maybe you could a little more in the way
    of content so people could connect with it better.

    Youve got an awful lot of text for only having 1 or two images.
    Maybe you could space it out better?

  611. Hi there, I discovered your website by the use of Google at the same time
    as searching for a similar topic, your web site came up,
    it looks great. I’ve bookmarked it in my google bookmarks.

    Hello there, simply became aware of your weblog through Google, and found that it’s truly informative.

    I am going to watch out for brussels. I will be grateful
    if you happen to proceed this in future. A lot
    of other people will likely be benefited from your writing.
    Cheers!

  612. Hey! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good results.
    If you know of any please share. Appreciate it!