Questões de Concurso Sobre inglês

Questões Discursivas

Foram encontradas 25.715 questões

Q3917959 Inglês
During a grammar lesson, an English teacher presented two sentences to contrast defining and non-defining relative clauses: (1) "The students who passed the exam celebrated together" and (2) "My professor, who has published several books, retired last year." She explained that in one sentence the relative clause provides essential information to identify the antecedent, while in the other it adds supplementary information about an already-identified noun — a distinction signaled by punctuation. The sentence containing a non-defining relative clause requiring commas is:
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Q3917958 Inglês
An English teacher was reviewing embedded clauses with her advanced class when she wrote the sentence: "What the committee decided remains confidential." She asked students to analyze the underlined clause, noting that it cannot stand alone as a complete sentence, that it occupies the position typically filled by a noun phrase, and that "what" functions here not as an interrogative pronoun but as a clause introducer subordinating the entire embedded clause to the main verb "remains." Students correctly identified the syntactic function of this clause as:
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Q3917957 Inglês
Read the excerpt and answer the question: "Research on bilingual education consistently demonstrates that students who develop strong literacy skills in their first language acquire a second language more efficiently, a phenomenon linguists refer to as cross-linguistic transfer. Contrary to popular assumptions, maintaining and strengthening the mother tongue does not hinder foreign language acquisition; rather, it provides cognitive scaffolding upon which new linguistic knowledge is systematically built. Policies that disregard first-language literacy in favor of exclusive second-language immersion may therefore undermine the bilingual development they seek to promote." The passage's central argument is that first-language literacy:
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Q3916807 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Why Audits Fail: A Story of Missteps and Lessons Learned


24 January 2025

Let's look at three common reasons why audits fall apart and see what we can learn from them.


1. _[subtítulo]_

Picture an auditor walking into a company with a checklist and a laptop, ready to make sense of the chaos. But instead of finding clarity, they're handed a series of false assumptions. Maybe management paints an overly rosy picture of their processes. Or worse, the evidence provided is incomplete or outright fabricated. Imagine the frustration of trying to solve a puzzle when pieces are deliberately hidden or swapped out.

Sometimes it's not malicious - management might not even realize their statements are misleading. But the result is the same: the auditor can't do theirjob, and critical issues go unnoticed.


2. A Lack of Skilled Resources


Now imagine the audit team itself. Maybe they're new, overwhelmed, or simply don't have the expertise needed to navigate the complexities of this organization. Instead of spotting red flags, they miss them - or worse, don't even know where to look.

Auditing isn't easy. It takes specialized knowledge to dig into systems, spot gaps in controls, and interpret what the data is really saying. Without skilled resources, even the most thorough audit plan can fall apart.


3. No Support from the Organization


Finally, imagine the company itself. The audit team asks for access to critical systems but gets stuck waiting for approval. Employees avoid answering questions because they're either too busy or worried about saying the wrong thing. The systems in place are outdated, making it impossible to track down reliable data. At this point, it's like the auditor is running a race with their shoelaces tied together.

Auditors can't succeed without support. They need access to systems, cooperation from employees, and tools that make their job easier -not harder. When the organization doesn't provide this support, even the most well-intentioned audit is doomed.


How to Avoid a Failed Audit


So, how can we change the ending to this story? It comes down to preparation and collaboration. Here are a few things every organization can do:

- Be Transparent: Don't hide problems. Audits are there to help, not punish.

- Invest in Skills: Train your audit team and give them the tools they need to succeed.

- Foster a Supportive Culture: Make sure employees see audits as opportunities for growth, not something to fear.


(Adapted from https://www.linkedin.com/pulse/why-audits-fail-story-missteps-lessons-learned-morfa-itil-cobit-5-1rghe/)
Segundo o texto,
Alternativas
Q3916806 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Why Audits Fail: A Story of Missteps and Lessons Learned


24 January 2025

Let's look at three common reasons why audits fall apart and see what we can learn from them.


1. _[subtítulo]_

Picture an auditor walking into a company with a checklist and a laptop, ready to make sense of the chaos. But instead of finding clarity, they're handed a series of false assumptions. Maybe management paints an overly rosy picture of their processes. Or worse, the evidence provided is incomplete or outright fabricated. Imagine the frustration of trying to solve a puzzle when pieces are deliberately hidden or swapped out.

Sometimes it's not malicious - management might not even realize their statements are misleading. But the result is the same: the auditor can't do theirjob, and critical issues go unnoticed.


2. A Lack of Skilled Resources


Now imagine the audit team itself. Maybe they're new, overwhelmed, or simply don't have the expertise needed to navigate the complexities of this organization. Instead of spotting red flags, they miss them - or worse, don't even know where to look.

Auditing isn't easy. It takes specialized knowledge to dig into systems, spot gaps in controls, and interpret what the data is really saying. Without skilled resources, even the most thorough audit plan can fall apart.


3. No Support from the Organization


Finally, imagine the company itself. The audit team asks for access to critical systems but gets stuck waiting for approval. Employees avoid answering questions because they're either too busy or worried about saying the wrong thing. The systems in place are outdated, making it impossible to track down reliable data. At this point, it's like the auditor is running a race with their shoelaces tied together.

Auditors can't succeed without support. They need access to systems, cooperation from employees, and tools that make their job easier -not harder. When the organization doesn't provide this support, even the most well-intentioned audit is doomed.


How to Avoid a Failed Audit


So, how can we change the ending to this story? It comes down to preparation and collaboration. Here are a few things every organization can do:

- Be Transparent: Don't hide problems. Audits are there to help, not punish.

- Invest in Skills: Train your audit team and give them the tools they need to succeed.

- Foster a Supportive Culture: Make sure employees see audits as opportunities for growth, not something to fear.


(Adapted from https://www.linkedin.com/pulse/why-audits-fail-story-missteps-lessons-learned-morfa-itil-cobit-5-1rghe/)
Um subtítulo adequado para a primeira circunstância que pode impedir uma boa auditoria é
Alternativas
Q3916805 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up


RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.

When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.

Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.

Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.

At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):

-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;

-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.


 (Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
De acordo com o texto.
Alternativas
Q3916804 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up


RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.

When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.

Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.

Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.

At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):

-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;

-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.


 (Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
De acordo com o texto,
Alternativas
Q3916803 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up


RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.

When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.

Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.

Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.

At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):

-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;

-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.


 (Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
Segundo o texto, a principal finalidade do Double Irish era
Alternativas
Q3916802 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Big Techs

When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up


RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit redistribution schemes.

When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.

Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than the required 19.3 percent.

The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not, in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By 2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.

Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given until January 2020 to close them.

At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014), and Capital Allowances for Intangible Assets (CAIA) (2009):

-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;

-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.


 (Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
Segundo o texto,
Alternativas
Q3916801 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Artificial Intelligence in Accounting and Auditing

Federica De Santis

27 October 2024


  The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in their work.


(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)
Segundo o texto,
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Q3916800 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Artificial Intelligence in Accounting and Auditing

Federica De Santis

27 October 2024


  The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in their work.


(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)
Um sinônimo para Nonetheless, conforme empregado no texto, é
Alternativas
Q3916799 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Defining the Role of a Tax Auditor


    The core function of a tax auditor is to examine financial records and supporting documentation against the figures reported on official returns, whether for individuals or corporations. This examination seeks to verify every line item, from gross receipts and reported income to specific deductions claimed for ordinary and necessary business expenses. A primary goal is to confirm that the taxpayer's stated liability aligns precisely with the relevant federal or state tax law.

   The auditor works to identify discrepancies or misapplications of the law that may lead to an underpayment of taxes due. They scrutinize documentation that supports deductions, such as receipts for depreciation claimed or substantiation for charitable contributions. The auditor ultimately determines if the taxpayer owes additional tax, is due a refund, or if the return is accurate as filed.


(Adapted from https://legalclarity.org/what-is-a-tax-auditor-and-what-do-they-do/)
O texto afirma que
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Q3916798 Inglês
Atenção: Considere o texto abaixo para responder à questão.


Defining the Role of a Tax Auditor


    The core function of a tax auditor is to examine financial records and supporting documentation against the figures reported on official returns, whether for individuals or corporations. This examination seeks to verify every line item, from gross receipts and reported income to specific deductions claimed for ordinary and necessary business expenses. A primary goal is to confirm that the taxpayer's stated liability aligns precisely with the relevant federal or state tax law.

   The auditor works to identify discrepancies or misapplications of the law that may lead to an underpayment of taxes due. They scrutinize documentation that supports deductions, such as receipts for depreciation claimed or substantiation for charitable contributions. The auditor ultimately determines if the taxpayer owes additional tax, is due a refund, or if the return is accurate as filed.


(Adapted from https://legalclarity.org/what-is-a-tax-auditor-and-what-do-they-do/)
O significado de supporting, conforme empregado no texto, é
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Q3912651 Inglês
The school calendar needs correct forms. Choose the option that completes the sentence: 
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Q3912650 Inglês
Complete the sentence with the correct pair. “He apologized ____ being late, ____ the traffic was heavy.”
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Q3912649 Inglês
In her end-of-term feedback, the teacher wrote a comparison. Complete the sentence: “Maria’s pronunciation is ____ than before, and she answers questions ____ in class.”
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Q3912648 Inglês
The coordinator asked the staff to avoid changes during class time. Complete the sentence: “The coordinator advised the staff to avoid ____ the schedule during class time.”
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Q3912647 Inglês
Complete the sentence with the correct word. “The student ____ notebook was missing came to the front office.”
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Q3912646 Inglês
The school newsletter prefers focusing on actions rather than on people. Choose the passive form that keeps the future form (will) of the original sentence: “The coordinator will announce the results tomorrow”.
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Q3912645 Inglês
The sign on the lab door says: “Safety glasses required.” Mark the correct option.
Alternativas
Respostas
1321: D
1322: A
1323: C
1324: B
1325: A
1326: B
1327: A
1328: C
1329: C
1330: D
1331: C
1332: B
1333: D
1334: B
1335: D
1336: D
1337: A
1338: D
1339: A
1340: C