Questões de Língua Inglesa da CESPE / CEBRASPE

The title of the text refers to the fact that it is necessary to start regarding auditors as key players in today’s globalized world.

According to the text, Congress’ underlying motivation to pass the Sarbanes-Oxley act was its indignation over the shameful behaviour of some corporations in early 21^st century.

The idea expressed in the second paragraph can be correctly explained by the following sentence: In 2002 a draft bill was voted by the American Congress proposing the setting of enhanced standard for all US state-owned-company boards, management and public accounting firms.

Without changing the meaning of the text, the fragment “explains the basic rationale for instituting controls rather straightforwardly” (l.16-17) could be correctly replaced with explains a common-sense approach to retain control instead of simply handing it over.

People have inherited from the Bible the notion that auditing is necessary because of the inherently dishonest nature of human beings.