User talk:Andreia Guiomar

The Certified Public Accountants are qualified accountants have passed the exame and have an períod of trainning of seven hundred hours per year or tree years. They are appointed by the shareholders, to clarify these on the function an control of the accounts/management. The Certified Public Accoountants have for mission: - Examine and control the accounts and that values on the society; - Elaborate reports to inform the shareholders, partners and other interested parties. These reports are elaborated before each general meeting and to evidencing the errors and imperfections; - Denunce to justice the ilegal facts; - In urgent cases, can may convoke the general meeting. They have a double responsability: civilian and criminal.

Bibliography: - Dicionário económico e Financeiro, 2º volume de L a Z

 Bernard, Yves and Colli, Jean-Claude
 Publicações Dom Quixote, Lisboa 1998

- Auditoria e Gestão

 Marques, Madeira
 Editorial Presença, Lisboa, Fevereiro de 1997

- Dicionário da Empresa

 Título original: Dixeco de L'entreprise~
 Paris, 1983