Segundo as normas de auditoria vigentes, risco de auditoria pode ser caracterizado como:

Assinale a opção que indica uma ação capaz de eliminar a perda de independência da entidade de auditoria por interesse financeiro direto.

Visando manter a qualidade e a credibilidade do seu trabalho, ao identi?car ameaças que possam comprometer a sua independência, o auditor deve tomar a seguinte providência:

Assinale a opção cujo conhecimento não é exigido no exame de qualificação técnica para registro no Cadastro Nacional de Auditores Independentes – CNAI.

O responsável pela revisão da qualidade dos trabalhos de auditoria deve realizar uma avaliação objetiva dos julgamentos significativos levando em conta os seguintes aspectos, exceto:

Na comunicação das deficiências do controle interno, o auditor deve explicitar que:

No parecer sobre as demonstrações contábeis, o auditor deve emitir sua opinião
a?rmando se estas representam adequadamente ou não a situação patrimonial da entidade. Nesse parecer, devem ser observados os seguintes aspectos relevantes, exceto:

Read the text below entitled "A Latin American decade?" in order to answer question:

A Latin American decade?
Source: www.economist.com (Adapted) Sep 9th, 2010

Summit meetings involving Latin America's presidents are so frequent these days that Mexico's Mr Calderón has likened diplomacy in the region to a mountain range. Yet for all the talk of regional integration, political Latin America looks more divided than ever. Mr Chávez likes to threaten war against Colombia, which in turn accuses him of harbouring its FARC guerrillas. Sub-regional trade groups such as Mercosur and the Andean Community, which made progress in the 1990s, have stagnated or fallen apart.

Yet while politicians bicker, corporate Latin America is quietly moving closer together. A growing army of multilatinas have expanded abroad. Some, like Embraer or Bimbo, have become global multinationals. Many others, including Chilean retailers and Brazilian banks and construction firms, have expanded within Latin America. Some Mexican firms, led by América Móvil, a telecoms giant, are moving into Brazil. Until recently such firms tended to list their shares in New York, but now a Latin American capital market is poised to emerge. In three to five years there will be a seamless network of Latin American stock exchanges, including Mexico's, reckons Mr Oliveira of BRAIN Brasil.

The market-oriented reforms of the 1980s and 1990s, combined with a few years of commoditydriven prosperity, are transforming Latin American business.

According to paragraph 1, Mercosur and the Andean Community

Read the text below entitled "A Latin American decade?" in order to answer question:

A Latin American decade?
Source: www.economist.com (Adapted) Sep 9th, 2010

Summit meetings involving Latin America's presidents are so frequent these days that Mexico's Mr Calderón has likened diplomacy in the region to a mountain range. Yet for all the talk of regional integration, political Latin America looks more divided than ever. Mr Chávez likes to threaten war against Colombia, which in turn accuses him of harbouring its FARC guerrillas. Sub-regional trade groups such as Mercosur and the Andean Community, which made progress in the 1990s, have stagnated or fallen apart.

Yet while politicians bicker, corporate Latin America is quietly moving closer together. A growing army of multilatinas have expanded abroad. Some, like Embraer or Bimbo, have become global multinationals. Many others, including Chilean retailers and Brazilian banks and construction firms, have expanded within Latin America. Some Mexican firms, led by América Móvil, a telecoms giant, are moving into Brazil. Until recently such firms tended to list their shares in New York, but now a Latin American capital market is poised to emerge. In three to five years there will be a seamless network of Latin American stock exchanges, including Mexico's, reckons Mr Oliveira of BRAIN Brasil.

The market-oriented reforms of the 1980s and 1990s, combined with a few years of commoditydriven prosperity, are transforming Latin American business.

According to the text, "there will be a seamless network of Latin American stock exchanges", which means this network will

The text refers to Brazil´s economy as booming, which means it is experiencing a period of economic