The phrase that can replace “Put simply” without change in meaning is:
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The phrase that can replace “Put simply” without change in meaning is:
The title of Text 1 presents a(n):
When the author qualifies the role of auditors as “pivotal”, he means it is:
Read the statements below and mark them as true (T ) or false (F ): ( ) Government auditors work less than other auditors. ( ) The work of government auditors is more demanding. ( ) Private sector auditors feel as much pressure as other auditors. The statements are, respectively:
When the author states that “Firms are thus advised to staff an internal audit department or to outsource audit work to specialist providers” this means this instruction:
The title of Text 2 implies that government auditors may:
Read the following sentences: I. Auditors have found risk detection too problematic to be conducted. II. Many companies are becoming aware of the need for auditing. III. All the firms that never audited do not see the need for it now. IV. Auditing has turned into a main issue in management practice. Indicate the sentences which are in line with the points raised in Text 3
According to the author, technology can be useful to auditing if it is used:
According to the text, interest in auditing has increased due to:
A companhia Delta Ltda. prestou declarações ao Fisco, com relação a determinado tributo, sujeito ao lançamento por homologação, tal como seria sua obrigação. Emitiu guia de recolhimento e pagou o valor que considerou devido. Entretanto, a Fazenda indeferiu seu pedido de Certidão Negativa de Débito aduzindo que houve pagamento a menor, o que deduziu das declarações prestadas pelo contribuinte comparativamente com as guias recolhidas do tributo. A companhia afirma e é fato incontroverso, que a Fazenda não procedeu ao lançamento de ofício da eventual diferença do tributo a pagar, mas lhe nega o direito à obtenção da certidão de regularidade fiscal. No caso vertente, a solução da lide deve ser