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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.
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Source: Adapted from https://www.berrydunn.com/
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why-it-matters-to-audit-stakeholders
QUESTÃO – (FGV-2022-CGU-AUDITOR FEDERAL DE FINANÇAS E CONTROLE)
In the first paragraph, when the author refers to a Jedi as “trying to hone his understanding of the ‘force’”,
he means that this fictional character is attempting to:
(A) feign it;
(B) impart it;
(C) display it;
(D) sharpen it;
(E) treasure it.
Resposta : D |
- Questão sobre INTERPRETAÇÃO / VOCABULÁRIO / VERBO CONTEXTUAL:
• TO HONE ( = make perfect, to make something better or completely suitable for its purpose, to sharpen or polish with or as if with a hone) - APERFEIÇOAR, APRIMORAR, TORNAR PERFEITO, AFIAR.
- He set about honing his skills as a draughtsman. - Ele começou a aprimorar suas habilidades como desenhista. [Longman Dictionary]
- She honed her skills in customer relations at British Airways. - Ela aperfeiçoou suas habilidades em relações com clientes na British Airways. [Cambridge Dictionary]
- His physique was honed to perfection. - Seu físico foi aprimorado à perfeição. [The Free Dictionary]
- Our interviewing techniques have been honed in order to help us pick exactly the right candidate. - Nossas técnicas de entrevista foram aprimoradas para nos ajudar a escolher exatamente o candidato certo. [Cambridge Dictionary]
- "[...] 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."(Na auditoria, o conceito de ceticismo profissional é onipresente. Assim como um Jedái na Guerra nas Estrelas está constantemente tentando aprimorar sua compreensão da “força”, um auditor está constantemente desenvolvendo sua capacidade de aplicar o ceticismo profissional.)
- No trecho, o verbo “TO HONE” sinônimo do verbo "TO SHARPEN"(afiar, amolar) apresenta o sentido de APRIMORAR, APERFEIÇOAR.
- Portanto, alternativa (D) é a correta.
- RESOLUÇÃO RÁPIDA:
In the first paragraph, when the author refers to a Jedi as “trying to hone his understanding of the ‘force’”,
he means that this fictional character is attempting to:
(ele quer dizer que esse personagem fictício está tentando)
(A) feign it; (SIMULAR, FINGIR)
(B) impart it; (COMUNICAR, TRANSMITIR)
(C) display it; (EXIBIR, MOSTRAR)
(D) sharpen it; (AFIAR, APRIMORAR)
(E) treasure it. (VALORIZAR, ENTESOURAR)