Inglês · FGV · 2022 | Questão sqc-fg047137

InglêsInterpretação de texto | Reading comprehension

Código: fg047137
Banca: FGV
Órgão: CGU
Ano: 2022
Nível: Superior

Cargo: Auditor Federal de Finanças e Controle - Manhã

Professional skepticism and why it matters to audit stakeholders

In auditing, the concept of professional skepticism is ubiquitous. Just as a Jedi in Star Wars is constantly trying to hone his understanding of the “force”, an auditor is constantly crafting his or her ability to apply professional skepticism. It is professional skepticism that provides the foundation for decision-making when conducting an attestation engagement.

A brief definition

The professional standards define professional skepticism as “an attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatement due to fraud or error, and a critical assessment of audit evidence.” Given this definition, one quickly realizes that professional skepticism can’t be easily measured. Nor is it something that is cultivated overnight. It is a skill developed over time and a skill that auditors should constantly build and refine.

Recently, the extent to which professional skepticism is being employed has gained a lot of criticism. Specifically, regulatory bodies argue that auditors are not skeptical enough in carrying out their duties. However, as noted in the white paper titled Scepticism: The Practitioners’ Take, published by the Institute of Chartered Accountants in England and Wales, simply asking for more skepticism is not a practical solution to this issue, nor is it necessarily always desirable. There is an inevitable tug of war between professional skepticism and audit efficiency. The more skeptical the auditor, typically, the more time it takes to complete the audit.

Why does it matter? Audit quality.

First and foremost, how your auditor applies professional skepticism to your audit directly impacts the quality of their service. Applying an appropriate level of professional skepticism enhances the likelihood the auditor will understand your industry, lines of business, business processes, and any nuances that make your company different from others, as it naturally causes the auditor to ask questions that may otherwise go unasked.

Applying skepticism internally

By its definition, professional skepticism is a concept that specifically applies to auditors, and is not on point when it comes to other audit stakeholders. This is because the definition implies that the individual applying professional skepticism is independent from the information he or she is analyzing. Other audit stakeholders, such as members of management or the board of directors, are naturally advocates for the organizations they manage and direct and therefore can’t be considered independent, whereas an auditor is required to remain independent.

However, rather than audit stakeholders applying professional skepticism as such, these other stakeholders should apply an impartial and diligent mindset to their work and the information they review. This allows the audit stakeholder to remain an advocate for his or her organization, while applying critical skills similar to those applied in the exercise of professional skepticism. This nuanced distinction is necessary to maintain the limited scope to which the definition of professional skepticism applies: the auditor.

It is also important to be critical of your own work, and never become complacent. This may be the most difficult type of skepticism to apply, as most of us do not like to have our work criticized. However, critically reviewing one’s own work, essentially as an informal first level of review, will allow you to take a step back and consider it from a different vantage point, which may in turn help detect errors otherwise left unnoticed. Essentially, you should both consider evidence that supports the initial conclusion and evidence that may be contradictory to that conclusion.

The discussion in auditing circles about professional skepticism and how to appropriately apply it continues. It is a challenging notion that’s difficult to adequately articulate.

Source: Adapted from https://www.berrydunn.com/news-detail/professional-skepticism-and-why-it-matters-to-audit-stakeholders

Based on the information provided by the text, mark the statements below as true (T) or false (F).( ) An inquisitive mind is germane to those engaged in auditing.( ) Bringing out a verifiable estimate on skepticism can be done in no time.( ) On no account should professional skepticism be brushed aside when focusing on audit quality.The statements are, respectively:

AF – T – F;
BT – F – F;
CF – F – T;
DF – T – T;
ET – F – T.

Professional skepticism in auditing

Gabarito: letra E — sequência T – F – T. A primeira afirmação está correta porque o texto define ceticismo profissional como “uma atitude que inclui uma mente questionadora”, essencial para auditores. A segunda é falsa, pois o texto afirma que o ceticismo “não pode ser facilmente medido” e “não é algo que se cultiva da noite para o dia”. A terceira é verdadeira, já que o texto destaca que a aplicação do ceticismo impacta diretamente a qualidade da auditoria.

Texto-base:
“professional skepticism can’t be easily measured. Nor is it something that is cultivated overnight.”

Alternativa A — F – T – F — ❌ Incorreta

Afirma que a primeira frase é falsa, mas o texto diz que o ceticismo profissional inclui uma “questioning mind”, o que equivale a “inquisitive mind”. Logo, a primeira afirmação é verdadeira.

Alternativa B — T – F – F — ❌ Incorreta

Considera a terceira afirmação como falsa, mas o texto afirma que “como seu auditor aplica o ceticismo profissional à sua auditoria impacta diretamente a qualidade do serviço” e que “a aplicação de um nível apropriado de ceticismo profissional aumenta a probabilidade de o auditor entender seu setor” — logo, ele não deve ser ignorado. Portanto, a terceira é verdadeira.

Alternativa C — F – F – T — ❌ Incorreta

Afirma que a primeira afirmação é falsa, mas ela é verdadeira (como demonstrado na alternativa A).

Alternativa D — F – T – T — ❌ Incorreta

Erra ao considerar a primeira como falsa, quando o texto a sustenta como verdadeira.

Alternativa E — T – F – T — ✅ Correta ← GABARITO

A sequência coincide com a leitura correta do texto: primeira verdadeira, segunda falsa, terceira verdadeira.

PEGA ESSA DICA!

Em questões de compreensão de texto, identifique as palavras-chave: “inquisitive mind” é sinônimo de “questioning mind”; “in no time” contraria “cultivated overnight”; “brushed aside” é oposto de “impacts directly”. Sempre confira cada afirmação com um trecho exato do texto.

Gabarito: letra E