What is the purpose of NBC PG 12 (R3) - Continuing Professional Education for Independent Auditors? I. To ensure that independent auditors are up-...
What is the purpose of NBC PG 12 (R3) - Continuing Professional Education for Independent Auditors?
I. To ensure that independent auditors are up-to-date on practices, standards, and methodologies.
II. To maintain and expand the knowledge and technical capacity of independent auditors.
III. To ensure that the audit process meets quality requirements.
IV. To verify the compliance of the independent auditor with the NBC PA 01 - Quality Management for Independent Auditors (Individuals and Legal Entities).
a) I and II are correct.
b) II and III are correct.
c) I and II are correct.
d) All statements are correct.
I. To ensure that independent auditors are up-to-date on practices, standards, and methodologies.
II. To maintain and expand the knowledge and technical capacity of independent auditors.
III. To ensure that the audit process meets quality requirements.
IV. To verify the compliance of the independent auditor with the NBC PA 01 - Quality Management for Independent Auditors (Individuals and Legal Entities).
a) I and II are correct.
b) II and III are correct.
c) I and II are correct.
d) All statements are correct.
💡 1 Resposta
Ed 
O objetivo da NBC PG 12 (R3) - Educação Profissional Continuada para Auditores Independentes é garantir que os auditores independentes estejam atualizados em práticas, padrões e metodologias, manter e expandir o conhecimento e a capacidade técnica dos auditores independentes, garantir que o processo de auditoria atenda aos requisitos de qualidade e verificar a conformidade do auditor independente com a NBC PA 01 - Gerenciamento da Qualidade para Auditores Independentes (Indivíduos e Entidades Legais). A alternativa correta é a letra "a) I e II estão corretas".
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