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Q2387711 Inglês
Audit data analytics, machine learning, and full population testing


Technologies are evolving at an unprecedented pace and pose significant challenges and opportunities to companies and related parties, including the accounting profession. In today’s business environment, it is inevitable for companies to react quickly to changing conditions and markets. Many companies are seeking better ways to utilize emerging technologies to transform how they conduct business. We live in an age of information explosion, with technologies capable of making revolutionary changes in various industries and reshaping business models. At present, many companies view data as one of their most valuable assets. They amass an unprecedented amount of data from their daily business operation and strive to harness the power of data through analytics. Emerging technologies like robotic process automation, machine learning, and data analytics also impact the accounting profession. It is important for the profession to understand the impacts, opportunities, and challenges of these technologies.


Specifically, in audit and assurance areas, data analytics and machine learning will lead to many changes in the foreseeable future. Audit sampling is one such potential change. The use of sampling in audits has been criticized since it only provides a small snapshot of the entire population. To address this major issue, this study introduces the idea of applying audit data analytics and machine learning for full population testing through the concept of “audit-by-exception” and “exceptional exceptions.” In this way, the emphasis of audit work shifts from “transaction examination” to “exception examination” and prioritizes the exceptions based on different criteria. Consequently, auditors can assess the associated risk based on the entire population of the transactions and thus enhance the effectiveness and efficiency of the audit process.


Adapted from the introduction to a study published in: https://www.sciencedirect.com/science/article/pii/S240591882200006X
The verb form in “has been criticized” (2nd paragraph) is in the:
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Q2350985 Inglês
“I have to work with computers and phones all the time in my work, either sitting in front of a screen or living by the apps on my mobile. I think the number of voice-to-voice phone calls has gone down a lot in the last few years, but with Facebook, Instagram, Twitter, and so on, I feel sort of chained to technology the entire length of the working week. So when the weekend comes, there’s nothing I like better than switching off the computer, the mobile and the landline and enjoying real peace and quiet. We live near to some fields and open country, and I can listen to the birds sing, go for long walks, maybe drop in at our local pub and have a drink with some of the locals. It’s not exciting, I grant you, but it’s very relaxing and helps me remember I’m a human being, not a part of some computerised machine. Of course, by Sunday night I’m already thinking about the working week ahead, but never mind. I’ve had those two days to recharge my batteries, as they say.”


Teaching English. The British Council, 2016. Adapted.
Which option correctly identifies the verb tense used in the following sentence from the extract?
"I’ve had those two days to recharge my batteries".
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Q2348166 Inglês
     What is agronomy? An agronomist, or crop scientist, studies plants and how they can be grown, modified, and used to benefit society. They use science to carry out experiments that create new techniques for agriculture production. Agronomy has existed and been important for humans since the invention of farming.

Internet: <unity.edu> (with adaptations).


According to the text, judge the item from.

The last period of the text is in the present perfect tense in which “been” is the past participle of the verb to be.
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Q2337757 Inglês
Text 1






The latest evolution of The Color Purple story is coming to the big screen soon—and as the premiere gets closer and closer, we’re getting more sneak peeks into that magic!
Oprah has joined forces with Steven Spielberg, Quincy Jones, and Scott Sanders to bring The Color Purple musical—which premiered on Broadway in 2005—to life. “To reinvent the movie at this time is to reinvent a phenomenon,” says Oprah. The film has an official release date: December 25, 2023—so that’s your post-Christmas plans, sorted.


In 1985, Oprah made her acting debut as Sofia in Spielberg’s adaptation of Alice Walker’s novel—and earned an Academy Award nomination. Oprah said she felt “deep down joy” while filming The Color Purple. “Being in that movie changed everything for me. I was doing work that I loved, and I was surrounded by others who were equally passionate. I was so happy every day,” she said.


Oprah calls Walker’s seminal novel, first published in 1983, one of the “national anthems for women’s empowerment.” Celie, the protagonist of The Color Purple, endures the unimaginable while growing up in rural Georgia—and triumphs, thanks in part to the support of the book’s other women protagonists, Sofia and Shug Avery.


IT’S ONE OF THE NATIONAL ANTHEMS FOR WOMEN’S EMPOWERMENT. —OPRAH


In addition to the talented cast and crew of actors and singers (more on that below), the 2023 film is directed by Blitz Bazawule (who also helmed Beyoncé’s Black Is King). Marcus Gardley (The Chi) wrote the script, which Oprah says is now infused with a kind of magical realism: “We get to see and feel what’s going on in Celie’s imagination.”


Oprah was deeply invested in 2023’s The Color Purple, including choosing the perfect person for each role. Here are her thoughts on the casting choices and everything else you need to know about this next evolution of The Color Purple.


Available in:<https://www.oprahdaily.com/entertainment/a37871805/color-purple-movie-musical-cast-release-date-news/>
Analyze the sentences of text 1:

I. “Oprah has joined forces with Steven Spielberg, Quincy Jones, and Scott Sanders to bring The Color Purple musical”
II. "In 1985, Oprah made her acting debut as Sofia in Spielberg’s adaptation of Alice Walker’s novel—and earned an Academy Award nomination. "
III. “Celie, the protagonist of The Color Purple, endures the unimaginable while growing up in rural Georgia—and triumphs, thanks in part to the support of the book’s other women protagonists, Sofia and Shug Avery.”
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Q2335665 Inglês
TEXT:


How do people overcome fossilization and achieve nativelike fluency in second language acquisition?

There are a lot of common misconceptions about fossilization and language development. It's impossible to correct all of them in a post here, but I'll address a few that have been mentioned below.

Fossilization is a stage at which a second language speaker seems to cease making progress toward becoming more targetlike in his or her use of the language, so a "learning plateau" is a reasonable analogy. The comparison wherein "the L2 learner has his own linguistic system" that's still influenced by L1 and other things is known as the "interlanguage." The question researchers cannot conclusively answer is whether or not that "plateau" is reversible after a certain point, be it age, fluency level, etc., in order to start making progress again.

Different people are motivated by different things, which range from need (to pass a test, to get a job, to watch movies without subtitles, to make friends, etc.) to learning style (preferring to study from texts, liking/disliking impromptu, small-talk with people just to practice, preference for/against learning formal rules, and aptitude). It is easy to remember verb conjugations. There is no single formula.

Finding someone who can correct your errors tactfully and effectively most certainly does not need to be demotivating, depressing or draining whatsoever. I'm a very fluent non-native speaker of Spanish, and I actively request that my native speaker (NS) friends correct me when I make a mistake, or use a phrase that sounds funny in their dialect, etc. How else will I learn? It's fascinating to learn little details like that now after so many years. As long as they don't do it in a mocking or condescending way, or at a socially inappropriate time, why wouldn't I want their help? Of course, if you correct a beginner every time they try to utter a sentence, it could be discouraging - and obnoxious - but everything in moderation.

One of the biggest cognitive challenges is whether or not L2 speakers can learn to consciously notice differences between their L2 efforts and the way a NS talks. There are decades of research on this (my own included) and I'll gladly give references if anyone actually cares. Noticing falls into two broad categories. First, the ability to "notice the gap," i.e. hear a NS say a sentence and think, "Hmm, I understand what he meant but I've never heard that word before; it must mean ___" or "I know what he meant but it would not have occurred to me to say it that way; I'll try to remember that for later." The second is the ability to "notice the hole," i.e. when the L2 learner is trying to speak/ write and realizes that his "interlanguage" lacks a word, sound or structure needed to accurately convey his own thought. If he can seek the input necessary to fill the hole, he has a much stronger chance of acquiring it. The thought processes involved during that moment are holding the forms (or lack thereof) in working memory, and the longer it stays there for further processing, the greater the possibility that it is retained in long-term memory for later use. The NS interlocutor can help promote noticing through corrective feedback (also a subject of decades of research, for which I'm also happy to provide resources if anyone is genuinely interested.)

I have been using a variety of strategies for years as a language coach when working with my clients, whether helping IT executives from India and Egypt learn to write more grammatically accurate e-mail or helping priests from Nigeria improve prosodic aspects of their pronunciation (i.e. stress and intonation patterns.) Each person is different. I have found no evidence to support the argument that a person who has fossilized cannot begin to make progress again toward a more target-like L2 use at least in some areas, with the right motivation, input and effort. The question is only about how much progress, in what areas, in how much time, and through what methods.


Adapted form: https://www.quora.com/How-do-people-overcome-fossilization-andachieve-native-like-fluency-in-second-language-acquisition Acesso em 22/09/2023
Dentre as frases abaixo, todas retiradas do texto, aquela que pode ser reescrita no presente perfeito, sem que haja alteração no significado, é:
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Respostas
1: D
2: C
3: C
4: B
5: A