Trust and audit
Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.
It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […]
Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.
So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness.
Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite.
From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’.
But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.
Adapted from: https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf
Based on Text I, mark the statements below as TRUE (T) or FALSE (F).
I. In auditing, taking heed of what other parties have to say needs to be downplayed.
II. Auditors are generally unobtrusive when carrying out their jobs.
III. Trust is obtained when auditors eschew straightforward statements.
The statements are, respectively,
I. In auditing, taking heed of what other parties have to say needs to be downplayed.
Na auditoria, prestar atenção ao que outras partes têm a dizer precisa ser minimizado.
No texto inteiro, essa ideia é apresentada, mas para ter certeza, vamos à conclusão no terceiro parágrafo:
The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust.
A face e os processos do auditor raramente são vistos nas organizações que eles examinam, e relativamente raramente no mundo exterior. No entanto, se ouvirmos as crescentes evidências da importância do capital social, sabemos que contatos frequentes e confiáveis entre grupos são importantes para fortalecer e expandir a confiança.
Portanto, falso (F)
II. Auditors are generally unobtrusive when carrying out their jobs.
Os auditores são geralmente discretos ao realizar seus trabalhos.
Primeiro vamos à algumas definições que podem nos ajudar:
OBTRUSIVE significa “intruso”, então IN OBTRUSIVE seria “não intruso”
QUIETNESS significa “quietude”, vem do vocábulo QUIET, que nós já vimos.
BEHIND THE SCENES são os bastidores de algo.
Então voltamos ao 3º parágrafo para encontrar nossa resposta:
“One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world.”
Um aspecto do problema é a discrição da auditoria: é uma profissão que literalmente realiza seu trabalho nos bastidores. A face e os processos do auditor raramente são vistos nas organizações que eles examinam, e relativamente raramente no mundo exterior.
Então, se é uma profissão solitária e trabalha nos bastidores, não tem como serem intrusos, portanto, verdadeiro (T).
III. Trust is obtained when auditors eschew straightforward statements.
A confiança é obtida quando os auditores evitam declarações diretas.
No texto vemos que é exatamente contrário, as opiniões tem que ser claras e concisas. A pegadinha foi o eschew, mas vamos confirmar no texto?
“Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament.
It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question.”
A confiança é o que os auditores vendem. Eles revisam a precisão, adequação ou propriedade do trabalho de outras pessoas. As auditorias de demonstrações financeiras são preparadas para os proprietários de uma empresa e apresentadas publicamente para fornecer garantia ao mercado e ao público em geral. As auditorias de serviço público são apresentadas a órgãos governamentais e, em alguns casos, diretamente ao parlamento.É o ceticismo independente do auditor que permite que os acionistas e o público estejam confiantes de que estão recebendo um relato verdadeiro e justo da organização em questão.
Portanto, falso (F)
Qual o significado de "heed ", "unobtrusive" e "eschew"?
Heed Significado: Prestar atenção ou dar atenção a algo, especialmente a conselhos ou advertências. Exemplo:
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Unobtrusive Significado: Discreto, não chamativo ou que não atrai atenção indesejada. Exemplo:
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Eschew Significado: Evitar ou abster-se de algo intencionalmente. Exemplo:
Essas palavras são frequentemente usadas em contextos formais ou literários. |
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