1414-4077 1414-4077 S1414-40772021000100005 10.1590/s1414-40772021000100002 Brazil Brazil Brazil Brazil 00 01 2021 00 01 2021 26 1 5 23

2007 5 1 1 23-35 2016 125-38 1971 1978 2012 27 1 1 117-32 BRASIL. Tribunal de Contas da União (TCU) 2014 BRASIL 2016 BRASIL 2017 2001 357 9270 9270 1777-89 1999 1999 San Miguel de Tucumán 2009 16 3 3 2013 2012 2014 35 2 2 337-62 1993 4 2 2 53-9 2011 9 Edição Especial 648-67 2000 206 f 2016 21 3 3 550-63 2013 6 4 Edição Especial 4 234-55 2017 13 25 25 219-43 IFAC. International Federation of Accountants 2013 2006 39 631-48 1983 2011 2003 2015 22 4 4 457-72 2014 2 1-15 2004 2004 Mar del Plata, Argentina 2015 19 2 2 2004 2016 9 1 1 37-59 2000 2011 45 4 4 1095-117 2012 173 2004 2010 2009 43 2 2 347-69 1996 2015 237-57 2010 12 2015 23 42 42 187-216 2016 21 2 2 75-102