CFC EQT Auditoria E Perícia Practice Questions - CFC Exame De Qualificação Técnica - Auditoria E Perícia (CNAI E CNPC) Exam

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Under NBC TA 240 (R1) (Fraude no Âmbito da Auditoria de Demonstrações Contábeis), which of the following is a mandatory presumed risk of material misstatement due to fraud that the auditor must treat as a significant risk?

The risk of improper revenue recognition and the risk of management override of controls. The risk that cash discounts on minor administrative purchases are recorded in the wrong month. The risk that an external legal advisor will fail to provide a confirmation letter within 5 business days. The risk that operational staff will incorrectly calculate straight-line depreciation of office equipment.

Correct Answer:

The risk of improper revenue recognition and the risk of management override of controls.

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