Questão de Inglês — Substituição de Palavras e Reescrita de Frases (Inglês) — CESPE / CEBRASPE 2019
- Código
- ce372583
- Banca
- CESPE / CEBRASPE
- Órgão
- COGE CE
- Ano
- 2019
- Cargo
- ACI ( )
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(A) comprises acting diligently 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, 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 or responses to inquiries to be used as evidence(B). Further(C), it includes(B) a mindset 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(D) procedures undertaken to support their application of professional skepticism in highly judgmental or subjective areas under audit(E).
Government auditing standards. 2018 (Revision). Comptroller General of the USA (adapted).
Based on text CB1A3-I, decide which of the statements below is correct.
- AThe opposite of “former” in this particular context is current.
- BIn “it includes” , “it” refers to “evidence”.
- C“Further” is a more informal but equally acceptable form of furthermore.
- DIn “may consider documenting”, “documenting” can be correctly replaced with document.
- EIn “under audit” , “under” can be correctly replaced with below.