Inglês · FGV · 2023 | Questão sqc-fg067790

InglêsInterpretação de texto | Reading comprehension

Código: fg067790
Banca: FGV
Órgão: Receita Federal
Ano: 2023
Nível: Superior

Cargo: Analista-Tributário (manhã)

Text I

Trust and audit

Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.

It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […]

Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.

So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness.

Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite.

From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’.

But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.

Adapted from: https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf

Based on Text I, mark the statements below as TRUE (T) or FALSE (F).I. In auditing, taking heed of what other parties have to say needs to be downplayed.II. Auditors are generally unobtrusive when carrying out their jobs.III. Trust is obtained when auditors eschew straightforward statements.The statements are, respectively,

AF – T – F.
BF – F – T.
CT – F – T.
DF – T – T.
ET – F – F.

Auditing and Trust

Gabarito: letra A — a sequência correta é F (I), T (II), F (III). O texto defende que a auditoria deve ouvir mais partes interessadas (não menosprezar), descreve auditores como discretos e raramente vistos, e associa a confiança à transparência e diálogo abertos — não à evitação de declarações diretas.

A questão exige a compreensão literal do Text I. Vamos analisar cada afirmativa:

Afirmativa I — ❌ Falsa

A afirmativa diz: "In auditing, taking heed of what other parties have to say needs to be downplayed." O texto, porém, defende o oposto: propõe que a auditoria incorpore a opinião de investidores, funcionários, fornecedores e clientes, tornando-se um processo mais inclusivo. Trecho relevante:

"The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite."

Portanto, a escuta ativa deve ser ampliada, não reduzida.

Afirmativa II — ✅ Verdadeira

Afirma que "Auditors are generally unobtrusive when carrying out their jobs." O texto confirma:

"The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world."

Isso caracteriza um trabalho discreto (unobtrusive), nos bastidores.

Afirmativa III — ❌ Falsa

Afirma: "Trust is obtained when auditors eschew straightforward statements." O texto defende transparência e abertura, como na passagem:

"Audit could move from ‘black box’ to ‘glass box’."

Além disso, o auditor é descrito como um intermediário confiável que promove aprendizado — o que exige clareza, não evitação de afirmações diretas.

Assim, temos F – T – F, que corresponde à alternativa A.

PEGA ESSA DICA!

Ao responder questões de compreensão de texto, localize no texto as palavras‑chave de cada afirmativa. Para a I, busque sinônimos de "downplay" (ignorar, minimizar); o texto usa "consider", "involve", "invite" — todos opostos.

Gabarito: letra A

Questão de Inglês — Interpretação de texto | Reading comprehension — FGV 2023

Auditing and Trust

Afirmativa I — ❌ Falsa

Afirmativa II — ✅ Verdadeira

Afirmativa III — ❌ Falsa