0012-7353 0012-7353 S0012-73532019000200281 10.15446/dyna.v86n209.77135 Brazil 00 06 2019 00 06 2019 86 209 281 288

[1] CBIC 2018 [2] IBGC 2017 [3] PwC 2014 [4] 2014 3 1 1 13-23 [5] SEBRAE [6] PwC 2013 [7] 2003 7o [8] IBGC 2016 [9] IFB 2014 [10] KPMG 2016 [11] 2014 5 60 60 98-132 [12] PwC 2016 [13] 2016 15 2 2 101-24 [14] 2013 15 1-33 [15] 2016 24 5 5 528-47 [16] IBGC 2016 [17] IBGC 2014 [18] 2015 3 1 1 18-33 [19] 2013 10 3 3 196-209 [20] 2016 25 2 2 63-75 [21] 2008 32 6 6 791-817 [22] 2011 7 1-2 1-2 61-93 [23] 2010 11 1 1 21-38 [24] 2007 4o [25] 2012 2 4 4 [26] 1967 [27] 2001 27 1 1 41-52 [28] 2005 [29] 2009 6ed [30] 2000 [31] SEBRAE/SC 2017