Questão 31 Comentada - Controladoria e Ouvidoria Geral do Estado do Ceará (CGE - CE) - Auditor de Controle Interno - CESPE/CEBRASPE (2019)

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In text CB1A3-I, the passage

  • A “The former comprises acting diligently” (l. 5 and 6) is equivalent to: Professional skepticism involves behaving in good faith.
  • B “information that brings into question the reliability of documents” (l. 12 and 13) can be correctly expressed as: data collected in order to clear doubts about documents.
  • C “misstatement owing to error or fraud” (l.9) is the same as: a distorted assertion that results from a mistake or deception.
  • D “Further, it includes a mindset” (l.14) can be correctly conveyed as: Hence, it adds a conception.
  • E “Auditors may consider documenting procedures” (l. 17 and 18) is the same as: comptrollers should employ customary documents.