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What is the purpose of NBC PA 13 (R2)? a. To regulate the Brazilian accounting profession. b. To establish the requirements for the Technical Qual...

What is the purpose of NBC PA 13 (R2)?

a. To regulate the Brazilian accounting profession.
b. To establish the requirements for the Technical Qualification Exam for Auditors.
c. To define the objectives of the independent auditor and the conduct of the audit in accordance with auditing standards.
d. To present scientific works related to the importance of internal audit in organizations.
e. To provide a list of websites for job opportunities in the accounting field.

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ROTEIRO DE ATIVIDADE DE APRENDIZAGEM - ATIVIDADE REFLEXIVA - Auditoria Contábil - UNIPAR EAD
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Auditoria Centro Universitário Serra dos ÓrgãosCentro Universitário Serra dos Órgãos

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The purpose of NBC PA 13 (R2) is to define the objectives of the independent auditor and the conduct of the audit in accordance with auditing standards. Therefore, the correct answer is option c.

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