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Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031062
Banco de Dados
Matei Zaharia et al. propuseram o framework Spark como
alternativa para processar workloads que reutilizam dados
através de múltiplas operações paralelas.
As opções a seguir apresentam características do framework Spark, à exceção de uma. Assinale-a.
As opções a seguir apresentam características do framework Spark, à exceção de uma. Assinale-a.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031061
Arquitetura de Computadores
O HDFS foi projetado para armazenar arquivos grandes como uma sequência de blocos.
Em relação à replicação dos dados, assinale a afirmativa incorreta.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031059
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
When the author argues that “the process of an independent
audit of financial statements enhances the trust that is crucial for
the effective functioning of the capital markets system” (2nd
paragraph), he implies this trust is
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031058
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
The first sentence of the last paragraph offers a(n)
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031057
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
“Furthermore” in “Furthermore, the process of an independent
audit of financial statements enhances the trust” (2nd paragraph)
can be replaced without change of meaning by
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031056
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
The word “unlikely” in “A blockchain is unlikely to replace these
judgments” (2nd paragraph) implies
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031055
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
As regards the author’s opinion, analyse the assertions below.
I. Auditors should try to keep abreast of the latest developments in technology.
II. CPA auditors’ skepticism is an asset to the profession.
III. Those involved in auditing seems to be rather refractory to change.
I. Auditors should try to keep abreast of the latest developments in technology.
II. CPA auditors’ skepticism is an asset to the profession.
III. Those involved in auditing seems to be rather refractory to change.
Ano: 2023
Banca:
FGV
Órgão:
SEFAZ-MG
Prova:
FGV - 2023 - SEFAZ-MG - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) |
Q2031054
Inglês
Texto associado
There are still many unknowns with respect to how
blockchain will impact the audit and assurance profession,
including the speed with which it will do so. Blockchain is already
impacting Certified Public Accountant (CPA) auditors of those
organizations using blockchain to record transactions and the
rate of adoption is expected to continue to increase. However, in
the immediate future, blockchain technology will not replace
financial reporting and financial statement auditing. Financial
statements reflect management assertions, including estimates,
many of which cannot be easily summarized or calculated in a
blockchain.
Furthermore, the process of an independent audit of financial
statements enhances the trust that is crucial for the effective
functioning of the capital markets system. Any erosion of this
trust may damage an entity’s reputation, stock price and
shareholder value, and can result in fines, penalties, or loss of
assets. Users of financial statements expect CPA auditors to
perform an independent audit of the financial statements using
their professional skepticism. CPA auditors conclude whether
they have obtained reasonable assurance that the financial
statements of an entity, taken as a whole, are free from material
misstatement, whether due to fraud or error. A blockchain is
unlikely to replace these judgments by a financial statement
auditor.
That said, CPA auditors need to monitor developments in
blockchain technology—it will impact clients’ information
technology systems. CPA auditors will need to be conversant with
the basics of blockchain technology and work with experts to
audit the complex technical risks associated with blockchain.
In addition, CPA auditors should be aware of opportunities to
leverage their clients' adoption of blockchain technology to
improve data gathering during the audit. They should also
consider whether blockchain technology will allow them to create
automated audit routines. The auditing profession must embrace
and "lean in" to the opportunities and challenges from
widespread blockchain adoption. CPA auditors and assurance
providers are encouraged to monitor developments in blockchain
technology because they have an opportunity to evolve, learn,
and capitalize on their already proven ability to adapt to the
needs of a rapidly changing business world.
(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)
Based on the text, mark the statements below as True (T) or False
(F).
( ) The effects of blockchain technology in auditing nowadays are quite clear.
( ) It will be necessary for CPA auditors to acquaint themselves with the fundamentals of blockchain and to team up with specialists to gauge technical hazards.
( ) The interest in blockchain technology is already dwindling.
The statements are, respectively
( ) The effects of blockchain technology in auditing nowadays are quite clear.
( ) It will be necessary for CPA auditors to acquaint themselves with the fundamentals of blockchain and to team up with specialists to gauge technical hazards.
( ) The interest in blockchain technology is already dwindling.
The statements are, respectively
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996545
Legislação Estadual
Estabelece o parágrafo primeiro, cláusula nona, do Convênio CONFAZ 142/2018, de que o Estado do Amapá é signatário:
“Ficam as unidades federadas de destino autorizadas a não aplicar o regime de que trata o caput desta cláusula [substituição tributária] nas operações entre estabelecimentos de empresas interdependentes, exceto se o destinatário for varejista”
O convênio, entretanto, não define requisitos para caracterizar a interdependência de pessoas jurídicas. No âmbito da regulamentação amapaense do ICMS, a interdependência
“Ficam as unidades federadas de destino autorizadas a não aplicar o regime de que trata o caput desta cláusula [substituição tributária] nas operações entre estabelecimentos de empresas interdependentes, exceto se o destinatário for varejista”
O convênio, entretanto, não define requisitos para caracterizar a interdependência de pessoas jurídicas. No âmbito da regulamentação amapaense do ICMS, a interdependência
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996544
Legislação Estadual
Conforme o Regulamento do ICMS do Estado do Amapá, aprovado pelo Decreto (AP) no
2269, de 24 de julho de 1998, no âmbito da substituição tributária colhe-se a definição de
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996543
Legislação Estadual
A Nota Fiscal Eletrônica para consumidor final adotada pelo Anexo XXX do Decreto (AP) nº 2.269, de 24 de julho de 1998, é
documento emitido
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996542
Auditoria
Ceticismo profissional, como encontrado NBC TA 200, é a postura
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996541
Auditoria
Conforme as Normas Brasileiras de Contabilidade, são exemplos de risco que não decorre da conduta e dos procedimentos
realizados diretamente pelo auditor independente e de risco influenciado diretamente pela conduta e pelos procedimentos
realizados pelo auditor independente, respectivamente, o risco
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996540
Auditoria
No âmbito das Normas Brasileiras de Contabilidade relativas à auditoria independente, define-se risco de
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996539
Auditoria
Parte integral do trabalho de auditoria é a execução dos chamados procedimentos analíticos, que, conforme a NBC TA 520,
podem ser definidos como
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996538
Legislação Estadual
O documento Relatório de Vendas, de que trata o Capítulo III do Anexo XXX do Decreto (AP) nº 2.269, de 24 de julho de
1998,
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996537
Auditoria
Considere o excerto abaixo:
Dutchi, Hillison e Pacini (2004) afirmam que, em geral, os resultados da análise digital com base na LB [Lei de Bendford] são mais confiáveis se toda a conta contábil for analisada, ao invés de amostrada, uma vez que, quanto maior o número de transações ou itens no conjunto de dados, mais precisa será a análise.
(Adaptado de: SILVA, Archibald de Araujo. Estimativa do valor do imposto com base na Lei de Bendford)
Acerca da análise mencionada:
Dutchi, Hillison e Pacini (2004) afirmam que, em geral, os resultados da análise digital com base na LB [Lei de Bendford] são mais confiáveis se toda a conta contábil for analisada, ao invés de amostrada, uma vez que, quanto maior o número de transações ou itens no conjunto de dados, mais precisa será a análise.
(Adaptado de: SILVA, Archibald de Araujo. Estimativa do valor do imposto com base na Lei de Bendford)
Acerca da análise mencionada:
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996536
Auditoria
Considere os seguintes excertos:
I. Muitas vezes, nesses casos de observação de levantamento físico, o auditor tem de aguçar seus sentidos e lançar mão de toda a sua argúcia. [...]
II. Grandes pilhas [desordenadas] de material do tipo que não proporciona alternativa [...]; líquidos em tanques [...]; grandes quantidades de peças pequenas.
(Adaptado de: CREPALDI, Silvio Aparecido; CREPALDI, Guilherme Simões. Auditoria fiscal e tributária)
O primeiro aborda um teste substantivo aplicável ao saldo de uma das contas do ativo, enquanto o segundo aborda exemplos de dificuldades possivelmente encontradas no procedimento. A conta mais adequada aos trechos mencionados é a de
I. Muitas vezes, nesses casos de observação de levantamento físico, o auditor tem de aguçar seus sentidos e lançar mão de toda a sua argúcia. [...]
II. Grandes pilhas [desordenadas] de material do tipo que não proporciona alternativa [...]; líquidos em tanques [...]; grandes quantidades de peças pequenas.
(Adaptado de: CREPALDI, Silvio Aparecido; CREPALDI, Guilherme Simões. Auditoria fiscal e tributária)
O primeiro aborda um teste substantivo aplicável ao saldo de uma das contas do ativo, enquanto o segundo aborda exemplos de dificuldades possivelmente encontradas no procedimento. A conta mais adequada aos trechos mencionados é a de
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996535
Auditoria
Considere a anedota abaixo:
“Um motorista para seu caminhão em frente ao mercado e oferece:
− Seu João, eu tenho uma carga de arroz sem nota fiscal que estou vendendo pela metade do preço. Percebendo a oportunidade, o comerciante prontamente aceita a proposta, mas pede a um funcionário que fique atento à fiscalização. Em meio à descarga, volta o funcionário alertando que uma viatura se aproximava. O comerciante, então, pediu aos empregados que invertessem o procedimento, tornando a carregar a mercadoria no caminhão.
− Venda grande, não é Seu João! – exclama a autoridade administrativa.
− Ah, sim! A melhor do ano! – responde o comerciante.
− E todo esse arroz já tem nota fiscal?
− Ainda não, porque precisa ver quanto vai caber na caçamba.
− Ah, Seu João, o senhor sabe que a emissão é obrigatória antes do carregamento. Vou ter que multá-lo!
− Nem se dê ao trabalho, pois não quero nenhuma pendência com o fisco! Pessoal: a venda tá desfeita! Pode descarregar toda a mercadoria!”
(Anedota popular, com adaptações)
A curta história acima poderia não ter o mesmo desfecho na prática moderna de auditoria tributária porque
“Um motorista para seu caminhão em frente ao mercado e oferece:
− Seu João, eu tenho uma carga de arroz sem nota fiscal que estou vendendo pela metade do preço. Percebendo a oportunidade, o comerciante prontamente aceita a proposta, mas pede a um funcionário que fique atento à fiscalização. Em meio à descarga, volta o funcionário alertando que uma viatura se aproximava. O comerciante, então, pediu aos empregados que invertessem o procedimento, tornando a carregar a mercadoria no caminhão.
− Venda grande, não é Seu João! – exclama a autoridade administrativa.
− Ah, sim! A melhor do ano! – responde o comerciante.
− E todo esse arroz já tem nota fiscal?
− Ainda não, porque precisa ver quanto vai caber na caçamba.
− Ah, Seu João, o senhor sabe que a emissão é obrigatória antes do carregamento. Vou ter que multá-lo!
− Nem se dê ao trabalho, pois não quero nenhuma pendência com o fisco! Pessoal: a venda tá desfeita! Pode descarregar toda a mercadoria!”
(Anedota popular, com adaptações)
A curta história acima poderia não ter o mesmo desfecho na prática moderna de auditoria tributária porque
Ano: 2022
Banca:
FCC
Órgão:
SEFAZ-AP
Prova:
FCC - 2022 - SEFAZ-AP - Auditor da Receita Estadual - Conhecimentos Específicos |
Q1996534
Legislação Federal
Em contrato de empreitada, empresa de construção civil, sediada em Macapá/AP, contratada para realizar uma obra em
Oiapoque/AP, envia para o local da obra 100.000 tijolos fabricados nos fornos construídos em sua sede, em Macapá/AP.
Adquire, ainda, de depósito de material de construção, mais 10.000 tijolos e os envia para o local da obra. Em precário forno,
montado pela construtora no local da obra, fabrica e lá utiliza mais 2.000 tijolos.
Com base nestas informações e na lista de serviços anexa à Lei Complementar nº 116, de 31 de julho de 2003, quanto ao ICMS, a construtora
Com base nestas informações e na lista de serviços anexa à Lei Complementar nº 116, de 31 de julho de 2003, quanto ao ICMS, a construtora
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