Auditoria: técnica que busca ratificar a exatidão dos registros já efetuados e apresentados nas demonstrações contábeis. Consiste em um exame pormenorizado de todos os dados escriturados pela contabilidade, verificando se todos foram efetuados seguindo os princípios fundamentais da contabilidade. Essa técnica pode ser aplicada de duas formas distintas: auditoria interna e auditoria externa;
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On 8 June it had been introduced that Contador would rejoin Saxo Lender–Tinkoff Bank upon the completion of his ban, signing a agreement that would preserve him with the group until eventually the top from the 2015 period.[eighty][eighty one] Once the completion of his suspension, Contador competed in the Eneco Tour as preparation to the Vuelta a España where by he finished 4th in the general classification.[82] As a result, Contador was named chief of Saxo Financial institution–Tinkoff Financial institution to the Vuelta a España.[83] Contador attacked several occasions through the entire mountains in the main sixteen phases of the race, but without having avail, Considering that the race leader Joaquim Rodríguez constantly countered and finished forward of him. This proved high-priced since there have been reward seconds awarded to the primary 3 riders of each and every phase: twelve seconds for very first, 8 seconds for second and four seconds for 3rd.[eighty four] Even around the queen phase of your race, ending atop the Cuitu Negru and that includes slopes that has a gradient of over 20% close to read more the line, Rodríguez annulled the numerous assaults of Contador and sailed past him for the finish.
[seventy three] Contador aimed to become the primary rider to earn both the Giro d'Italia and also the Tour de France in a similar 12 months because Marco Pantani completed the feat in 1998.[citation desired]
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In 2006, he won levels with the Tour de Romandie and Tour de Suisse in preparation with the Tour de France. Just before the start with the race he was implicated as well as a number of teammates in the Operación Puerto doping scenario from the Spanish authorities, and the staff was not able to start out.
Contador started his season with nevertheless no verdict inside the clenbuterol circumstance. He completed 2nd In general in the Tour de San Luis and he won both equally uphill finishes, only falling quick in some time demo phase of the race.
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La persona que es contador se va formando en el proceso de la práctica y la técnica de su profesión. Así también el contador tiene el rol de autorizar y llevar su sello profesional, certificando la validez de los estados financieros y su elaboración. No obstante, el rol del contador tiene una responsabilidad gigantesca dentro de la empresa.