Prova da Secretaria de Estado de Fazenda de Minas Gerais (SEFAZ-MG) - Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde) - FGV (2023) - Questões Comentadas

Based on the text, mark the statements below as True (T) or False (F).
( ) The effects of blockchain technology in auditing nowadays are quite clear.
( ) It will be necessary for CPA auditors to acquaint themselves with the fundamentals of blockchain and to team up with specialists to gauge technical hazards.
( ) The interest in blockchain technology is already dwindling.

The statements are, respectively

As regards the author’s opinion, analyse the assertions below.
I. Auditors should try to keep abreast of the latest developments in technology.
II. CPA auditors’ skepticism is an asset to the profession.
III. Those involved in auditing seems to be rather refractory to change.

The word “unlikely” in “A blockchain is unlikely to replace these judgments” (2^nd paragraph) implies

“Furthermore” in “Furthermore, the process of an independent audit of financial statements enhances the trust” (2^nd paragraph) can be replaced without change of meaning by

The first sentence of the last paragraph offers a(n)