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How the auditing profession is transforming to meet future challenges
The way that audit professionals work has recently undergone the biggest and fastest change that any of us have experienced in our working lives. COVID-19 has accelerated audit firms’ transition toward new ways of operating that will outlast the immediate effects of the pandemic.
The sudden shift to remote and flexible working by both audit firms and the companies they audit adds a new dimension to the challenge already faced in adapting the audit to a fast-evolving corporate world. Companies’ business models are growing more complex as they move through digital transformation, and this is placing new demands on audit professionals. However, new ways of working will bring important benefits as well as posing challenges that have to be addressed.
As digital technologies and data analysis become increasingly central to the audit process – as well as to companies’ business models – audit firms will require a more diverse range of skills. They have traditionally recruited people with business backgrounds but, in the future, all auditors will need an increased level of technological understanding.
In addition, audit firms will require more people with significant expertise in STEM subjects (science, technology, engineering and mathematics) to enable them to leverage technology effectively for audit purposes. Not all these specialists will become qualified auditors, but some undoubtedly will, and their arrival will increase the diversity of audit teams.
The personal characteristics audit firms look for in new team members will evolve as well. Traditionally, firms have emphasized personal integrity and professional skepticism in audit professionals, and these attributes will undoubtedly remain vital. But in the new and fast-developing environment, auditors will also need to develop even deeper knowledge of business, a powerful curiosity about technologies and an agile mindset that embraces disruption.
The shift in people’s working lives has been extraordinary. However, the reaction to the COVID-19 pandemic has demonstrated that, when the situation demands it, audit firms are capable of rapidly making significant changes to the way they operate.
Increased flexibility will bring other important benefits, especially if it results in firms placing more emphasis on performance in terms of output and productivity. More broadly, the changes brought about by COVID-19 will help to accelerate cultural change in organizations and make them more open to different ways of working.
[…]
Source: Adapted from https://www.ey.com/en_
gl/assurance/how-the-auditing-profession-is-transforming-to-meet-future-challenges
In the sentence “They have traditionally recruited people” (third paragraph), “they” refers to:
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How the auditing profession is transforming to meet future challenges
The way that audit professionals work has recently undergone the biggest and fastest change that any of us have experienced in our working lives. COVID-19 has accelerated audit firms’ transition toward new ways of operating that will outlast the immediate effects of the pandemic.
The sudden shift to remote and flexible working by both audit firms and the companies they audit adds a new dimension to the challenge already faced in adapting the audit to a fast-evolving corporate world. Companies’ business models are growing more complex as they move through digital transformation, and this is placing new demands on audit professionals. However, new ways of working will bring important benefits as well as posing challenges that have to be addressed.
As digital technologies and data analysis become increasingly central to the audit process – as well as to companies’ business models – audit firms will require a more diverse range of skills. They have traditionally recruited people with business backgrounds but, in the future, all auditors will need an increased level of technological understanding.
In addition, audit firms will require more people with significant expertise in STEM subjects (science, technology, engineering and mathematics) to enable them to leverage technology effectively for audit purposes. Not all these specialists will become qualified auditors, but some undoubtedly will, and their arrival will increase the diversity of audit teams.
The personal characteristics audit firms look for in new team members will evolve as well. Traditionally, firms have emphasized personal integrity and professional skepticism in audit professionals, and these attributes will undoubtedly remain vital. But in the new and fast-developing environment, auditors will also need to develop even deeper knowledge of business, a powerful curiosity about technologies and an agile mindset that embraces disruption.
The shift in people’s working lives has been extraordinary. However, the reaction to the COVID-19 pandemic has demonstrated that, when the situation demands it, audit firms are capable of rapidly making significant changes to the way they operate.
Increased flexibility will bring other important benefits, especially if it results in firms placing more emphasis on performance in terms of output and productivity. More broadly, the changes brought about by COVID-19 will help to accelerate cultural change in organizations and make them more open to different ways of working.
[…]
Source: Adapted from https://www.ey.com/en_
gl/assurance/how-the-auditing-profession-is-transforming-to-meet-future-challenges
In the first paragraph, the sentence “new ways of operating that will outlast the immediate effects of the pandemic” implies that these innovations will:
Provas
How the auditing profession is transforming to meet future challenges
The way that audit professionals work has recently undergone the biggest and fastest change that any of us have experienced in our working lives. COVID-19 has accelerated audit firms’ transition toward new ways of operating that will outlast the immediate effects of the pandemic.
The sudden shift to remote and flexible working by both audit firms and the companies they audit adds a new dimension to the challenge already faced in adapting the audit to a fast-evolving corporate world. Companies’ business models are growing more complex as they move through digital transformation, and this is placing new demands on audit professionals. However, new ways of working will bring important benefits as well as posing challenges that have to be addressed.e
As digital technologies and data analysis become increasingly central to the audit process – as well as to companies’ business models – audit firms will require a more diverse range of skills. They have traditionally recruited people with business backgroundsc but, in the future, all auditors will need an increased level of technological understandingd.
In addition, audit firms will require more people with significant expertise in STEM subjects (science, technology, engineering and mathematics) to enable them to leverage technology effectively for audit purposes. Not all these specialists will become qualified auditors, but some undoubtedly will, and their arrival will increase the diversity of audit teams.
The personal characteristics audit firms look for in new team members will evolve as wellb. Traditionally, firms have emphasized personal integrity and professional skepticism in audit professionals, and these attributes will undoubtedly remain vital. But in the new and fast-developing environment, auditors will also need to develop even deeper knowledge of business, a powerful curiosity about technologies and an agile mindset that embraces disruption.
The shift in people’s working lives has been extraordinary. However, the reaction to the COVID-19 pandemic has demonstrated that, when the situation demands it, audit firms are capable of rapidly making significant changes to the way they operate.a
Increased flexibility will bring other important benefits, especially if it results in firms placing more emphasis on performance in terms of output and productivity. More broadly, the changes brought about by COVID-19 will help to accelerate cultural change in organizations and make them more open to different ways of working.
[…]
Source: Adapted from https://www.ey.com/en_
gl/assurance/how-the-auditing-profession-is-transforming-to-meet-future-challenges
The excerpt that clearly refers to a specific requirement expected from auditing professionals from now on is:
Provas
How the auditing profession is transforming to meet future challenges
The way that audit professionals work has recently undergone the biggest and fastest change that any of us have experienced in our working lives. COVID-19 has accelerated audit firms’ transition toward new ways of operating that will outlast the immediate effects of the pandemic.
The sudden shift to remote and flexible working by both audit firms and the companies they audit adds a new dimension to the challenge already faced in adapting the audit to a fast-evolving corporate world. Companies’ business models are growing more complex as they move through digital transformation, and this is placing new demands on audit professionals. However, new ways of working will bring important benefits as well as posing challenges that have to be addressed.
As digital technologies and data analysis become increasingly central to the audit process – as well as to companies’ business models – audit firms will require a more diverse range of skills. They have traditionally recruited people with business backgrounds but, in the future, all auditors will need an increased level of technological understanding.
In addition, audit firms will require more people with significant expertise in STEM subjects (science, technology, engineering and mathematics) to enable them to leverage technology effectively for audit purposes. Not all these specialists will become qualified auditors, but some undoubtedly will, and their arrival will increase the diversity of audit teams.
The personal characteristics audit firms look for in new team members will evolve as well. Traditionally, firms have emphasized personal integrity and professional skepticism in audit professionals, and these attributes will undoubtedly remain vital. But in the new and fast-developing environment, auditors will also need to develop even deeper knowledge of business, a powerful curiosity about technologies and an agile mindset that embraces disruption.
The shift in people’s working lives has been extraordinary. However, the reaction to the COVID-19 pandemic has demonstrated that, when the situation demands it, audit firms are capable of rapidly making significant changes to the way they operate.
Increased flexibility will bring other important benefits, especially if it results in firms placing more emphasis on performance in terms of output and productivity. More broadly, the changes brought about by COVID-19 will help to accelerate cultural change in organizations and make them more open to different ways of working.
[…]
Source: Adapted from https://www.ey.com/en_
gl/assurance/how-the-auditing-profession-is-transforming-to-meet-future-challenges
Based on the information provided by the text, mark the statements below as true (T) or false (F).
( ) Changes in audit operations have been progressing at an unhurried pace.
( ) The pandemic has had an impact on the way auditors work.
( ) A few experts from different areas may become auditors.
The statements are, respectively:
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Observe o texto a seguir.
Os nutricionistas acham que a alimentação humana precisa de uma modificação radical. Primeiro, porque é sumamente importante incentivar o consumo de legumes e frutas, que está em baixa. Se só fosse isso, o controle nutricional no ambiente familiar seria suficiente, mas ocorre também o alto consumo de alimentos industrializados, motivado pela pressa e pela falta das já antigas empregadas domésticas. E o consumo de carne, como fica? Ela também é necessária ou não? A alimentação é uma questão de educação, centralizada no equilíbrio.
Esse é um texto argumentativo. Sobre a sua estruturação, a afirmação correta é:
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Muitos que escrevem exploram a riqueza da polissemia, ou seja, a possibilidade de um vocábulo mostrar mais de um significado.
A frase abaixo em que a polissemia NÃO está presente é:
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O objetivo do discurso argumentativo, como sabemos, é o de defender ou atacar um ponto de vista qualquer. A escolha de uma estratégia argumentativa é determinada em função da situação comunicativa global.
Observe, por exemplo, o texto a seguir.
É uma questão grave para os pais o estabelecimento de um limite de liberdade na educação dos filhos. Se os mais liberais dizem que a liberdade total é bastante educativa, os menos radicais defendem que o controle os prepara melhor para a vida futura. Se argumentamos que é triste o grande número de menores desajustados, a resposta é a de que eles são problemas menos graves do que os perfeitamente ajustados, mas infelizes.
Nesse caso, a estratégia argumentativa utilizada é:
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O filósofo Pascal escreveu certa vez: “O tempo cura as dores e as queixas, porque nós nos modificamos, não somos sempre a mesma pessoa. Nem o ofensor, nem o ofendido, são os mesmos. É como um povo que foi maltratado e que é reencontrado após duas gerações. São ainda os franceses, mas não os mesmos”.
Para defender uma tese, o autor apela para diferentes tipos de raciocínio. O processo utilizado nesse pequeno texto é o de raciocínio:
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Abaixo aparecem pequenos textos publicitários; a opção em que o texto vem acompanhado de uma característica adequadamente identificada é:
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Um dos problemas muito comuns na estruturação de um texto é a presença de ambiguidade sintática, ou seja, a possibilidade de mais de um entendimento para uma só frase.
A frase abaixo que está livre de qualquer ambiguidade é:
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Caderno Container