Foram encontradas 199 questões.
Quando o Auditor Independente verificar a existência de efeitos que, isolada ou conjugadamente, forem de tal relevância que comprometam o conjunto das demonstrações contábeis, deve emitir parecer
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Nos termos da NBC-T-12, as informações que fundamentam os resultados da auditoria interna e que devem, por isso mesmo, ser suficientes, fidedignas, relevantes e úteis, de modo a fornecerem uma base sólida para as conclusões e recomendações, são denominadas
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Por risco de auditoria entende-se
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Os papéis de trabalho são o conjunto de documentos e apontamentos com informações e provas coligidas pelo auditor e que constituem a evidência do trabalho executado e o fundamento de sua opinião. Indique, entre as seguintes afirmativas, aquela que não se aplica aos papéis de trabalho.
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A Revisão Analítica vale-se da análise do comportamento de valores signifi cativos por meio de índices, relações, valores absolutos ou outros meios que permitam avaliar variações atípicas ou anormais. Considerando o relacionamento direto entre valores de contas ou grupos de contas contábeis que possuam elevado grau de vinculação, assinale a opção em cujas contas ou grupo de contas se verifi ca o menor grau de interdependência esperado para fi ns de Revisão Analítica.
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Visando a avaliar os procedimentos adotados pelos Contadores e fi rmas de Auditoria que exercem a atividade de Auditoria Independente, com vistas a assegurar a qualidade dos trabalhos desenvolvidos, foi instituído(a) pelo Conselho Federal de Contabilidade
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Acerca da responsabilização de Auditor, no desempenho de suas funções, assinale a opção correta.
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Caracterizam-se como objetivos do Planejamento da Auditoria, exceto:
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Read the text below entitled "Job Outlook" in order to
answer questions 21 to 23.
Job Outlook
Source: www.bls.gov
20th Dec 2005 (Adapted)
Competition for budget analyst jobs is expected over
the 2004-14 projection period. Candidates with a master's
degree should have the best job opportunities. Familiarity
with computer fi nancial software packages also should
enhance a jobseeker's employment prospects.
Employment of budget analysts is expected to
grow about as fast as the average for all occupations
through 2014. Employment growth will be driven by the
continuing demand for sound fi nancial analysis in both the
public and the private sectors. In addition to employment
growth, many job openings will result from the need to
replace experienced budget analysts who transfer to other
occupations or leave the labor force.
In paragraph 2, the author refers to "the continuing demand for sound fi nancial analysis in both the public and the private sectors." Therefore, this analysis should beanswer questions 21 to 23.
Job Outlook
Source: www.bls.gov
20th Dec 2005 (Adapted)
Competition for budget analyst jobs is expected over
the 2004-14 projection period. Candidates with a master's
degree should have the best job opportunities. Familiarity
with computer fi nancial software packages also should
enhance a jobseeker's employment prospects.
Employment of budget analysts is expected to
grow about as fast as the average for all occupations
through 2014. Employment growth will be driven by the
continuing demand for sound fi nancial analysis in both the
public and the private sectors. In addition to employment
growth, many job openings will result from the need to
replace experienced budget analysts who transfer to other
occupations or leave the labor force.
Provas
Questão presente nas seguintes provas
Read the text below which is entitled "A modest proposal"
in order to answer questions 24 to 26.
A modest proposal
Source: www.economist.com
14 Dec 2005 (Adapted)
What on earth is the European Union budget for? It
is too small (taking up just over 1% of EU-wide GDP) to
have any serious effect. To judge by the wrangling before
this week's EU summit in Brussels, it has become mostly
an opportunity for countries to air their pet grievances
and to demand their money back. If there is a deal on the
budget this week, it will be an agreement reached for its
own sake, because EU leaders cannot bear to be blamed
for yet another summit failure. And if there is no deal, it will
similarly be a disagreement for its own sake - because
France rather likes the idea of putting Britain, which holds
the rotating EU presidency, in the dock for one more
fi nancial fi asco.
Yet if there was ever a good moment to think hard
about how the budget might be better designed to
advance the Union's stated aims, it ought to be now. The
"fi nancial perspective" is negotiated once every six years.
That ought to create enough time to step back a bit and
consider some fi rst principles. The present negotiation
is also the fi rst since French and Dutch voters rejected
the EU constitution this summer, creating another good
opportunity to ask whether the club is still spending its
money on the right things. What would a budget look like if
it took the EU's goals at all seriously?
In paragraph 1, the author refers to "the wrangling before this week's EU summit", which denotes an atmosphere which isin order to answer questions 24 to 26.
A modest proposal
Source: www.economist.com
14 Dec 2005 (Adapted)
What on earth is the European Union budget for? It
is too small (taking up just over 1% of EU-wide GDP) to
have any serious effect. To judge by the wrangling before
this week's EU summit in Brussels, it has become mostly
an opportunity for countries to air their pet grievances
and to demand their money back. If there is a deal on the
budget this week, it will be an agreement reached for its
own sake, because EU leaders cannot bear to be blamed
for yet another summit failure. And if there is no deal, it will
similarly be a disagreement for its own sake - because
France rather likes the idea of putting Britain, which holds
the rotating EU presidency, in the dock for one more
fi nancial fi asco.
Yet if there was ever a good moment to think hard
about how the budget might be better designed to
advance the Union's stated aims, it ought to be now. The
"fi nancial perspective" is negotiated once every six years.
That ought to create enough time to step back a bit and
consider some fi rst principles. The present negotiation
is also the fi rst since French and Dutch voters rejected
the EU constitution this summer, creating another good
opportunity to ask whether the club is still spending its
money on the right things. What would a budget look like if
it took the EU's goals at all seriously?
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Questão presente nas seguintes provas
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