CAM - Critical Audit Matter

Portuguese translation: PAA - Principais Assuntos de Auditoria

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:CAM - Critical Audit Matters
Portuguese translation:PAA - Principais Assuntos de Auditoria
Entered by: Laura Hafner

14:05 Nov 6, 2019
English to Portuguese translations [PRO]
Bus/Financial - Other / Audit
English term or phrase: CAM - Critical Audit Matter
At the end of this course you should be able to:

Demonstrate the ability to apply PCAOB guidance to determine critical audit matters in your audits.

Identify the requirements for documentation of critical audit matters.
Felipe Tomasi
Brazil
Local time: 16:06
PAA - Principais Assuntos de Auditoria
Explanation:
https://www.europeanjournalofscientificresearch.com/issues/P...

"In this regard, the IAASB issued the International Standard on Auditing (ISA) 701, where the auditors' report will now have a discretionary section called Key Audit Matters (KAM), also called by the PCAOB Critical Audit Matters (CAM), and in Brazil by the Federal Accounting Council (CFC), according to NBC TA 701, Principal Audit Matters (PPA)"

https://cfc.org.br/wp-content/uploads/2016/01/NBCTA701_aud.d...

"Principais assuntos de auditoria são assuntos que, segundo o julgamento profissional do auditor, foram os mais significativos(...)"
Selected response from:

Laura Hafner
Canada
Local time: 13:06
Grading comment
Obrigado, Laura. Tradução bem precisa.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1PAA - Principais Assuntos de Auditoria
Laura Hafner
4(determinar) questões criticas de auditoria
Eduan Moraes
Summary of reference entries provided
Muitos exemplos
Ana Vozone

Discussion entries: 7





  

Answers


1 min   confidence: Answerer confidence 4/5Answerer confidence 4/5
cam - critical audit matter
(determinar) questões criticas de auditoria


Explanation:
sugestão

Eduan Moraes
Brazil
Local time: 16:06
Native speaker of: Native in PortuguesePortuguese
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20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
CAM - Critical Audit Matters
PAA - Principais Assuntos de Auditoria


Explanation:
https://www.europeanjournalofscientificresearch.com/issues/P...

"In this regard, the IAASB issued the International Standard on Auditing (ISA) 701, where the auditors' report will now have a discretionary section called Key Audit Matters (KAM), also called by the PCAOB Critical Audit Matters (CAM), and in Brazil by the Federal Accounting Council (CFC), according to NBC TA 701, Principal Audit Matters (PPA)"

https://cfc.org.br/wp-content/uploads/2016/01/NBCTA701_aud.d...

"Principais assuntos de auditoria são assuntos que, segundo o julgamento profissional do auditor, foram os mais significativos(...)"

Laura Hafner
Canada
Local time: 13:06
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 8
Grading comment
Obrigado, Laura. Tradução bem precisa.
Notes to answerer
Asker: Então CAM (Critical Audit Matters) e KAM (Key Audit Matters) seriam ambos PAA?


Peer comments on this answer (and responses from the answerer)
agree  Ana Vozone
1 hr
  -> Obrigada, Ana!
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Reference comments


1 hr
Reference: Muitos exemplos

Reference information:
https://www.google.com/search?q="Principais assuntos de audi...

Ana Vozone
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 157
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