Inglês — L. interpretação de texto - reading comprehension

Read the text below in order to answer questions 29and 30:Responsibility of Accountants and AuditorsHow can accountants and auditors help in thisanticorruption drive? First of all, accountants are thefirst set of gatekeepers to ensure that transactions arevalid, at arm's-length, captured, and properlyrecorded according to established standards.Secondly, as professionals with a duty to protect thepublic interest, they are bound by rigorous codes ofprofessional and personal ethics calling for thehighest levels of integrity and objectivity. Thirdly,their key strategic positions within an enterprise ororganization - whether in an internal position or as anexternal auditor or adviser - mean that they veryoften have access to highly privileged and confidentialinformation.(Frank Harding: Corruption: Rising to theChallenge, IFAC - May/1999.)Both accountants and auditors perform theirrespective functions on the bases ofnational andinternational standards of practice which have clearguidelines in identifying, for instance, indicators offraud and other irregularities, and reporting these tothe highest levels of authority.Internet: www.guyanajournal.comAccessed in Nov/2003

According to the text, accountants and auditors