Questão de Inglês — Substituição de Palavras e Reescrita de Frases (Inglês) — CESPE / CEBRASPE 2019

Text CB1A3-I

Auditors must avail themselves of professional judgment in planning and conducting the engagement and in reporting the results.

Professional judgment entails exercising reasonable care and professional skepticism. The former comprises acting diligently^(A) in compliance with applicable professional standards and ethical principles. The latter requires a questioning mind, awareness of conditions that may indicate possible misstatement owing to error or fraud^(C), and a critical assessment of evidence. Professional skepticism includes being alert to, for example, evidence that contradicts other evidence obtained or information that brings into question the reliability of documents^(B) or responses to inquiries to be used as evidence. Further, it includes a mindset^(D) in which auditors assume that management is neither dishonest nor of unquestioned honesty. Auditors may accept records and documents as genuine unless they have reason to believe otherwise. Auditors may consider documenting procedures^(E) undertaken to support their application of professional skepticism in highly judgmental or subjective areas under audit.

Government auditing standards. 2018 (Revision). Comptroller General of the USA (adapted).

In text CB1A3-I, the passage