{"id":36266,"date":"2012-03-13T14:11:06","date_gmt":"2012-03-13T17:11:06","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-03412-%e5%8a%b4%e5%83%8d%e5%95%8f%e9%a1%8c%e6%9c%88%e4%be%8b%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2012\/03\/13\/cir-03412-%e5%8a%b4%e5%83%8d%e5%95%8f%e9%a1%8c%e6%9c%88%e4%be%8b%e4%bc%9a\/","title":{"rendered":"CIR 034\/12: \u52b4\u50cd\u554f\u984c\u6708\u4f8b\u4f1a"},"content":{"rendered":"

CIR<\/span><\/strong>\uff0d<\/span><\/strong>034<\/span><\/strong>\/2012<\/span><\/strong><\/span><\/p>\n

\uff12\uff10\uff11\uff12\u5e74\uff13\u6708\uff11\uff13\u65e5<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u5404\u4f4d<\/span><\/span><\/p>\n

\u4f01\u696d\u7d4c\u55b6\u59d4\u54e1\u4f1a<\/span><\/span><\/p>\n

\u59d4\u54e1\u9577 <\/span><\/span>\u4e0a\u91ce\u3000\u79c0\u96c4<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6708\u3000\u4f8b\u3000\u4f1a<\/span><\/strong><\/strong><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u62dd\u5553<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f\uff13\u6708\u306e\u6708\u4f8b\u4f1a<\/strong>\u3092\u4e0b\u8a18\u306e\u8981\u9818\u3067\u884c\u306a\u3044\u307e\u3059\u306e\u3067\u3001\u4f1a\u54e1\u5404\u4f4d\u596e\u3063\u3066\u3054\u53c2\u52a0\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u884c\u308f\u308c\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u304c\u3001\u7d4c\u55b6\u306b\u6709\u7528\u306a\u60c5\u5831\u4ea4\u63db\u304c\u51fa\u6765\u307e\u3059\u306e\u3067\u3001\u51fa\u6765\u308b\u3060\u3051\u7d4c\u55b6\u5e79\u90e8\u3084\u62c5\u5f53\u8005\u306b\u51fa\u5e2d\u3055\u305b\u3001\u5f8c\u65e5\u793e\u5185\u5831\u544a\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u656c\u5177<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

 <\/span><\/span>– \u8a18<\/span> –<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u65e5\u6642\uff1a\uff12\uff10\uff11\uff12\u5e74 \uff13\u6708\uff12\uff12\u65e5\uff08\u6728\uff09\u3001<\/span><\/span><\/strong>\uff11\uff16\u6642<\/span> <\/span>\uff5e<\/span>\uff11\uff18\u6642<\/span><\/span><\/p>\n

\u5834\u6240\uff1a<\/span><\/strong>\u5f53\u6240\u4f1a\u8b70\u5ba4<\/span>  (Av. Paulista, 475 – 13º<\/span> andar – São Paulo-SP)<\/span>  <\/span><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u2160<\/span><\/strong>.  <\/span><\/strong>\u60c5\u5831\u4ea4\u63db <\/span><\/strong>\uff08<\/span>16\u6642\uff5e<\/span>16\u6642<\/span>30\u5206\uff09<\/span><\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u8a0e\u8ad6\u306e\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u3054\u63d0\u6848\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u4e8b\u524d\u306b\u4e8b\u52d9\u5c40\u3078\u30e1\u30fc\u30eb\u3067\u304a\u77e5\u3089\u305b\u4e0b\u3055\u3044\u3002\uff08<\/span><\/span> <\/span><\/span>secretaria@camaradojapao.org.br<\/span><\/span><\/span><\/span><\/span>\uff09<\/span><\/span><\/p>\n

 <\/span><\/span><\/p>\n

 <\/span><\/span><\/span><\/strong><\/span><\/p>\n

\u2161<\/span><\/strong>.<\/span><\/strong> \u8b1b\u6f14 <\/span><\/strong>\uff08<\/span>16\u6642<\/span>30\u5206\uff5e<\/span>17\u6642<\/span>15\u5206\uff09\uff08\u8a0e\u8ad6\u3092\u542b\u3080\uff09<\/span><\/span><\/span><\/p>\n

 <\/span><\/span><\/span><\/p>\n

\u300c\u3000\u8ca1\u52d9\u7ba1\u7406<\/span><\/strong>          <\/span><\/span><\/strong>\uff0d\u7a0e\u5236\u53ca\u3073\u52b4\u50cd\u554f\u984c\u56de\u907f\u306e\u305f\u3081\u306e\u6ce8\u610f\u70b9\u3000\u300d<\/span><\/strong><\/strong><\/span><\/span><\/p>\n

<\/p>\n

\u4eca\u65e5\u306e\u8ca1\u52d9\u7ba1\u7406\u306f\u3082\u306f\u3084\u8ca1\u52d9\u306e\u77e5\u8b58\u306b\u7559\u307e\u3089\u305a\u3001\u7a0e\u5236\u304a\u3088\u3073\u52b4\u50cd\u90e8\u9580\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u306f\u3055\u3055\u3044\u306a\u70b9\u306b\u6ce8\u610f\u3092\u6255\u3046\u3053\u3068\u3067\u4e0d\u8981\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u3001\u7d50\u679c\u306b\u9055\u3044\u304c\u73fe\u308c\u307e\u3059\u3002\u7a0e\u5236\u3001\u52b4\u50cd\u90e8\u9580\u3001\u6cd5\u5f8b\u9762\u306e\u30ea\u30b9\u30af\u56de\u907f\u306b\u6c42\u3081\u3089\u308c\u308b\u57fa\u672c\u4e8b\u9805\u3092\u3044\u304f\u3064\u304b\u307e\u3068\u3081\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n

<\/span><\/span><\/span><\/span><\/p>\n

<\/span> <\/span><\/p>\n

<\/span> <\/span>\u8b1b\u5e2b<\/span>:<\/span>MAMI UENO<\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/span><\/p>\n

Ueno Profit Assessoria em<\/span> <\/span>Controladoria<\/span><\/span><\/span><\/a><\/span><\/strong>\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<\/span><\/strong><\/span><\/span><\/p>\n

<\/strong><\/span> <\/span><\/p>\n

 <\/span><\/p>\n

III<\/span><\/strong>. \u8b1b\u6f14 <\/span><\/span><\/strong>\uff08<\/span>17\u6642<\/span>15\u5206\uff5e<\/span>18\u6642\uff09\uff08\u8a0e\u8ad6\u3092\u542b\u3080\uff09<\/span><\/span><\/span><\/p>\n

\u300c\u3000\u65e5\u4f2f\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306b\u3064\u3044\u3066\u3000\u300d<\/span><\/strong><\/strong><\/span><\/span><\/p>\n

\u672c\u5354\u5b9a\u306f\uff13\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4f8b\u3048\u3070\u30d6\u30e9\u30b8\u30eb\u4eba\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7d0d\u4ed8\u671f\u9593\u3092\u65e5\u672c\u3067\u306e\u5e74\u91d1\u52a0\u5165\u671f\u9593\u3078\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u9006\u306e\u65e5\u672c\u4eba\u306e\u5834\u5408\u306b\u3082\u540c\u69d8\u3067\u3059\u3002\u672c\u5354\u5b9a\u306e\u65bd\u884c\u5f8c\u306f\u3001\u4e21\u56fd\u3067\u306e\u52b4\u50cd\u52e4\u52d9\u671f\u9593\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u304c\u5e74\u91d1\u52a0\u5165\u671f\u9593\uff08\u793e\u4f1a\u4fdd\u967a\u6599\u7d0d\u4ed8\u671f\u9593\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n


<\/span><\/span>\u8b1b\u5e2b<\/span><\/span>:<\/span><\/span>ADRIANA SOARES ROZZI<\/span><\/strong>\u6c0f\u3001<\/span><\/strong>MARCUS VINÍCIUS SLEMENIAN<\/span><\/strong>\u6c0f<\/span><\/strong><\/span><\/span><\/p>\n

 <\/span><\/span>KPMG<\/span><\/span><\/a><\/span><\/strong>\u30b7\u30cb\u30a2\u30ea\u30fc\u30c0\u30fc\u3001\u52b4\u50cd\u554f\u984c\u30fb\u793e\u4f1a\u4fdd\u969c\u90e8\u9580\u5171\u55b6\u8005<\/span><\/strong><\/span><\/span><\/p>\n

<\/strong><\/span> <\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u6ce8\uff1a<\/span><\/strong>\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e<\/span>\u3067\u884c\u308f\u308c\u3001\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/span><\/p>\n

\u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u51fa\u5e2d\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n