Q37490 – Língua Inglesa – Fundação Getulio Vargas 2022

"There is an inevitable tug of war between professional skepticism and audit efficiency";

"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";

"First and foremost, how your auditor applies professional skepticism to your audit directly impacts the quality of their service";

"This nuanced distinction is necessary to maintain the limited scope to which the definition of professional skepticism applies: the auditor";

"Essentially, you should both consider evidence that supports the initial conclusion and evidence that may be contradictory to that conclusion".