What are the basic requirements for an independent auditor to perform their work legally?

I. The independent auditor must have a degree in Account...

Question

What are the basic requirements for an independent auditor to perform their work legally?

I. The independent auditor must have a degree in Accounting Sciences.
II. The independent auditor must be registered with the Regional Accounting Council (CRC).
III. The independent auditor must be approved in the Technical Qualification Exam conducted by the Federal Accounting Council (CFC).
IV. The independent auditor must be registered with the Brazilian Securities and Exchange Commission (CVM).
V. The independent auditor must keep all audit documentation confidential for at least five years after the publication of their report.
a) I, II, and III are correct.
b) II, III, and IV are correct.
c) I, III, IV, and V are correct.
d) All statements are correct.

Ed · Answer

A alternativa correta é a letra "c) I, III, IV, e V estão corretas".

Os requisitos básicos para que um auditor independente possa realizar seu trabalho legalmente são:
I. O auditor independente deve ter diploma em Ciências Contábeis.
II. O auditor independente deve estar registrado no Conselho Regional de Contabilidade (CRC).
III. O auditor independente deve ser aprovado no Exame de Qualificação Técnica realizado pelo Conselho Federal de Contabilidade (CFC).
IV. O auditor independente deve estar registrado na Comissão de Valores Mobiliários (CVM).
V. O auditor independente deve manter toda a documentação de auditoria confidencial por pelo menos cinco anos após a publicação de seu relatório.

What are the basic requirements for an independent auditor to perform their work legally? I. The independent auditor must have a degree in Account...

Auditoria

Outros

Essa pergunta também está no material:

1impressao METODOLOGIAS DE AUDITORIA EXTERNA

Auditoria • Centro Universitário UNINTERCentro Universitário UNINTER

Respostas

Responda

Continue navegando

Perguntas dessa disciplina

What is the responsibility shared by the independent auditor when their report has an error or distortion? I. The independent auditor is responsib...

What is the purpose of the external review of the independent auditor's work? I. To maintain the quality of independent auditing. II. To analyze t...

What is the purpose of NBC PG 12 (R3) - Continuing Professional Education for Independent Auditors? I. To ensure that independent auditors are up-...

Conteúdos escolhidos para você