DOEPE 21/03/2017 -Pág. 20 -Poder Executivo -Diário Oficial do Estado de Pernambuco

Poder Executivo ● 21/03/2017 ● Diário Oficial do Estado de Pernambuco

Diário Oficial do Estado de Pernambuco - Poder Executivo

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Base para opinião com ressalva
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RV UHVSHFWLYRV FXVWRV VHMDP UHFRQKHFLGRV TXDQGR RV ULVFRV H EHQHItFLRV
PDLV VLJQL¿FDWLYRV UHODWLYRV DRV EHQV REMHWR GH YHQGD VHMDP WUDQVIHULGRV
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QRVPRQWDQWHVGH5PLO 5PLO 5PLO 
5PLO H5PLO 5PLO UHVSHFWLYDPHQWHHROXFUR
OtTXLGRGRH[HUFtFLRDPHQRUQRPRQWDQWHGH5PLO 5
PLODPDLRU OtTXLGRGRVHIHLWRVWULEXWiULRV
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GHPRQVWUDo}HV¿QDQFHLUDV
ADGPLQLVWUDomRGD&RPSDQKLDpUHVSRQViYHOSHODHODERUDomRHDGHTXDGD
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GHGLVWRUomRUHOHYDQWHLQGHSHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
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GLYXOJDQGR TXDQGR DSOLFiYHO RV DVVXQWRV UHODFLRQDGRV FRP D VXD FRQWLnuidade operacional e o uso dessa base contábil na elaboração das dePRQVWUDo}HV¿QDQFHLUDVDQmRVHUTXHDDGPLQLVWUDomRSUHWHQGDOLTXLGDUD
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PDVQmRXPDJDUDQWLDGHTXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQWHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLV
GLVWRUo}HV UHOHYDQWHV H[LVWHQWHV$V GLVWRUo}HV SRGHP VHU GHFRUUHQWHV GH
IUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDOPHQWHRX
HP FRQMXQWR SRVVDP LQÀXHQFLDU GHQWUR GH XPD SHUVSHFWLYD UD]RiYHO DV
GHFLV}HV HFRQ{PLFDV GRV XVXiULRV WRPDGDV FRP EDVH QDV UHIHULGDV GHPRQVWUDo}HV¿QDQFHLUDV.
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H LQWHUQDFLRQDLV GH DXGLWRULD H[HUFHPRV MXOJDPHQWR SUR¿VVLRQDO H PDQWHPRVFHWLFLVPRSUR¿VVLRQDODRORQJRGDDXGLWRULD$OpPGLVVR
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para fundamentar nossa opinião. O risco de não detecção de distorção
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controles internos da Companhia.
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administração.
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Auditores Independentes
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(91623)

20 - Ano XCIV• NÀ 53