O Que É Ceticismo Profissional? (Com Exemplos)

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Última Atualização 3 de dezembro de 2020

QUESTÃO CERTA: A NBC TA 240 dita que o auditor deve aceitar os registros e documentos como legítimos, a não ser que existam razões para crer o contrário. A postura do auditor para reconhecer a possibilidade de existir uma distorção relevante decorrente de fraude é denominada ceticismo profissional.

12. Nos termos da NBC TA 200, item 15, o auditor deve manter postura de ceticismo profissional
durante a auditoria, reconhecendo a possibilidade de existir distorção relevante decorrente de
fraud
e, não obstante a experiência passada do auditor em relação à honestidade e integridade
da administração e dos responsáveis pela governança da entidade.

QUESTÃO CERTA: Durante os trabalhos de auditoria, o auditor deve reduzir os riscos de ignorar circunstâncias não usuais e extrair conclusões baseadas nas evidências de auditoria. Esses objetivos podem ser alcançados, respectivamente, por meio: do ceticismo profissional e julgamento profissional.

NBC TA 200

A21. A manutenção do ceticismo profissional ao longo de toda a auditoria é necessária, por exemplo, para que o auditor reduza os riscos de:

  • Ignorar circunstâncias não usuais.
  • Generalização excessiva ao tirar conclusões das observações de auditoria;
  • Uso inadequado de premissas ao determinar a natureza, a época e a extensão dos procedimentos de auditoria e ao avaliar os resultados destes.

A25. Julgamento Profissional: extração de conclusões baseadas nas evidências de auditoria obtidas, por exemplo, pela avaliação da razoabilidade das estimativas feitas pela administração na elaboração das demonstrações contábeis.

QUESTÃO CERTA: Ao executar uma auditoria, deve o auditor manter o ceticismo profissional, a fim de identificar e avaliar os riscos de distorções relevantes decorrentes de fraude ou erro.

Conforme RESOLUÇÃO CONSELHO FEDERAL DE CONTABILIDADE – CFC Nº 1.203

Ceticismo profissional é a postura que inclui uma mente questionadora e alerta para condições que possam indicar possível distorção devido a erro ou fraude e uma avaliação crítica das evidências de auditoria.

QUESTÃO ERRADA: Quando o auditor detecta inconsistência entre evidências oriundas de fontes diferentes, o julgamento profissional é o parâmetro para decidir qual a fonte mais confiável.

Trata-se do ceticismo profissional e não do julgamento profissional.

QUESTÃO CERTA: O auditor está sujeito às exigências éticas e deve sempre estar alerta, por exemplo, à condição que possa indicar fraude, como informações que coloquem em dúvida a confiabilidade de documentos e respostas. Esse estado é denominado: ceticismo profissional do auditor.

QUESTÃO CERTA: De acordo com as normas de auditoria externa, quando o auditor desenvolve seus trabalhos com uma postura que inclui questionamento e avaliação crítica e detalhada, e desempenhe os trabalhos com alerta para condições que possam indicar possível distorção, devido a erro ou fraude nas demonstrações financeiras, o auditor está aplicando: ceticismo profissional.

QUESTÃO CERTA: O ceticismo profissional é um dos requisitos para o trabalho de auditoria considerando o potencial de burlar os controles pela administração, e de reconhecer o fato de que procedimentos de auditoria eficazes na detecção de erros podem não ser eficazes na detecção de fraude.

QUESTÃO CERTA: A atitude de ceticismo profissional refere-se à maneira pela qual o auditor independente avalia criticamente, de forma mentalmente questionadora, a validade da evidência obtida e mantém-se alerta para qualquer evidência que contradiga ou ponha em dúvida a confiabilidade de documentos ou representações da parte responsável. A partir dessa informação, assinale a opção que corresponde à realidade de auditoria quanto ao ceticismo profissional: O auditor deve planejar e executar a auditoria com ceticismo profissional, mantendo-se alerta para circunstâncias que causem distorções relevantes nas demonstrações financeiras.

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QUESTÃO ERRADA: O auditor deve manter postura de ceticismo profissional durante a auditoria, salvo quando há experiência passada em relação à honestidade e à integridade da administração.

NBC TA 200 A24.   Não se pode esperar que o auditor desconsidere a experiência passada de honestidade e integridade da administração da entidade e dos responsáveis pela governança.  Contudo, a crença de que a administração e os responsáveis pela governança são honestos e têm integridade não livra o auditor da necessidade de manter o ceticismo profissional ou permitir que ele se satisfaça com evidências de auditoria menos que persuasivas na obtenção de segurança razoável.


QUESTÃO CERTA: O ceticismo profissional é uma postura que alerta o auditor para a existência de possíveis fraudes na empresa auditada.

NBC TA 200

Pagina 37

A18. O ceticismo profissional inclui estar alerta, por exemplo, a:

 • evidências de auditoria que contradigam outras evidências obtidas;

• informações que coloquem em dúvida a confiabilidade dos documentos e respostas a indagações a serem usadas como evidências de auditoria;

• condições que possam indicar possível fraude;

• circunstâncias que sugiram a necessidade de procedimentos de auditoria além dos exigidos pelas NBC TAs.

NBC TA 200 – OBJETIVOS GERAIS DO AUDITOR INDEPENDENTE E A CONDUÇÃO DA AUDITORIA EM CONFORMIDADE COM NORMAS DE AUDITORIA

Definições

Ceticismo profissional é a postura que inclui uma mente questionadora e alerta para condições que possam indicar possível distorção devido a erro ou fraude e uma avaliação crítica das evidências de auditoria.

QUESTÃO ERRADA: O auditor, ao conferir a regularidade da execução do objeto examinado, deve manter atitude profissional alerta e questionadora quando deparar com não conformidades formais dos processos e emitir opinião adversa sobre a exatidão da documentação obtida.

Devido ao ceticismo profissional o auditor deve manter distanciamento profissional e uma atitude alerta e questionadora quando avalia a suficiência e adequação da evidência obtida ao longo da auditoria. Entretanto, não conformidades formais não geram opinião adversa. Esta só será emitida em caso de distorções relevantes e generalizadas no objeto auditado.

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  107. Die Preise in der Tabelle sind natürlich nur
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