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Sobre sinônimos | synonyms em inglês
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Instructions: Question are based on the following text.


Source: http://languagemagazine.com/?page_id=124967
The motion requests the prohibition of the hunting of captive-bred lions under any conditions and also states that breeding should only be allowed at “registered zoos or facilities that demonstrate a clear conservation benefit”.
The passing of this motion has come at a critical time as despite more than 20 years of campaigning by local and international activists and organizations to bring an end to these practices, the industry has shown steady growth over the last decade.
Currently there are more than 180 facilities holding approximately 7000 predators used for a variety of commercial purposes, including captive or ‘canned’ hunts.
Although basic legislation is in place to regulate the captive keeping and hunting of lions in South Africa, IUCN members have acknowledged that the SA government has had limited legal scope available to terminate “canned” hunting altogether and are hoping the guidelines set out in the motion will assist them to revise legislation.
“The Department (of Environmental Affairs) will consider the implications associated with the motion; engage the relevant IUCN members and then take appropriate actions, guided by its legal mandate,” says Albi Modise.
Adding to further implementation, amendments to TOPS (Threatened or Protected Species) Regulations will be published early next year which are expected to include prohibiting the introduction of wild lion to captive breeding facilities and the captive breeding of lion if no conservation benefit can be demonstrated.
While the passing of this motion is significant, it is only the first step of what could still be a tricky process.
With Brazil in Turmoil, Rio Counts Down to Olympics
By REBECCAR. RUIZAPRIL27, 2016
RIO DE JANEIRO- Brazil's president is facing impeachment. The country's economy is in sharp decline. Bodies of water that will be used for Olympic competitions are polluted, and global public health officials are trying to tamp down the Zika virus epidemic.
With less than 100 days before the Olympic Games come to South Amarica for the first time, Rio de Janeiro faces more than the usual challenges that bedevil host cities, like delayed stadium construction and transportation concerns. (Rio has those, too.) The mood here, however, is hardly one of panic. Officials in charge of executing the Summer Games say they feel insulated from Brazil's turmoil at this late stage. The Olympics, after all, tend to exist in their own bubble, elaborately coordinated to ensure that the multibillion-dollar operation goes off smoothly. "The machine is in place, and it's relatively stable," Ricardo Leyser, Brazil's sports minister, said in an interview this week. "My biggest concern isn't any individual issue. lt's the small demands that all come at once."
Local organizers are beginning to lay colorful comforters patterned with the silhouettes of cartoon cyclists, fencers and swimmers - on the twin beds in the athletes' village. They are monitoring the growth of 14-month-old grass that will be transplanted to Maracanã, the storied soccer stadium that will also be used for the opening and closing ceremonies. They are pulling trash from Guanabara Bay, where the Games' sailing events will be held; mopping up standing water to minimize mosquito breeding; and ramping up a round-the-clock security operation - all while publicly expressing little worry about the unrest encircling them.
On Wednesday, with the handoff of the Olympic flame in Greece and the start of a journey that in little more than a week will bring it to Brazil, the official countdown to the Aug. 5 opening ceremony began.
ln Rio, the race to be ready is intensifying, with construction workers here still laboring on mass transit projects that were key promises seven years ago in the city's bid to host the Games. Costing several billion dollars, those projects include a new subway line and express bus lanes that connect the Olympic Park in Barra da Tijuca to the rest of the city, which is expected to swell with more than half a million visitors.
As the value ofthe Brazilian real has drastically declined overthe last year, some have expressed doubt that the transit projects will materialize beyond the sleek, modernist weather shelters that have been built at various stations. At a news conference Wednesday, the city's secretary of transportation said the new routes would be ready i n ti me but did not specify when. To the vast majority of people watching the Games on television, however, such infrastructure may not matter.
The permanent venues for competitions here are mostly complete - all but those for tennis and track cycling - and athletes from around the world have competed in dozens of test events in Rio in recent months. "lt's about the filling of the cake," Mr. Leyser said. "lt's not about the stadiums; it's about the scoreboards."
As ofthe latest counts, 62 percent ofthe 5.7 million tickets on the market had been sold - roughly half of the total tickets for the Olympics - and 24 percent of tickets available for the Paralympics had been sold. But compareci with past Olympics, the buyers of those tickets may be disproportionately international, saidAndrew Parsons, the presidentofthe Brazilian Paralympic Committee.
For some Brazilians, the country's political and economic crises have cast a shadow on the celebration. President Dilma Rousseff's ouster looks increasingly likely amid a sweeping graft scandal, and those in line to succeed her have their own controversies hanging overthem.
Questions of corruption have extended to Olympics planning, particularly after a businessman who worked on many Olympic projects in Rio was convicted of corruption and money laundering related to separata contracts. Mr. Leyser said that the questions centered on irregularities at the Deodoro event site and that no publicofficial had been accused ofwrongdoing. "lt's more an administrativa issue than a corruption scheme," he said. "lt's basically a question ofthe numbers." Mr. Leyser called the devaluation of Brazil's currency an opportunity because it increases the buying power of foreign money coming into Brazil forthe Games.
But not everyone sees the event as a boon to the country. Shirlei Alves, who lives in the Santa Marta favela of Rio, criticized the government for spending on the Olympics in the face of Brazil's problems.
"The world is just getting worse here," Ms. Alves said, noting that she was without medication and electricity. "The government is making a mistake. l'd like if they'd take a better look at the poor people and not help people who are already rich." Eduardo Paes, the mayor of Rio, said Wednesday that the city had a "comfortable financial situation" and had spent on stadium construction 1 percent ofwhat it spent on health education. "I know people are skeptical," Mr. Paes said, citing the "huge deliverables" for the Olympics. "Of course the situation here has been difficult. But there is a commitment of the Brazilian state to deliverthe Olympics."
Perhaps the most vexing issue for local organizers-the one that may stir anxiety among athletes and spectators - is the mosquito-borne Zika virus, which has been linked to birth defects and temporary paralysis. Zika is of greater concern outside Rio, in the far north part of Brazil, but the World Health Organization has declared the virus a global public health emergency and has advised pregnant women notto travei anywhere in Brazil.
"The Olympics is a pretty effective way of taking whatever disease is local and making it global," said Ashish K. Jha, director ofthe Global Health lnstitute at Harvard.
Some scientists have suggested that by the time the Olympics start in August - wintertime in Brazil, when mosquitoes are less numerous - the virus might be more prevalent in the southern United States.
"Zika's been spreading effectively on its own, but there's very good reason to think the Olympics will accelerate the spread," Dr. Jhasaid.
But the virus poses a unique problem because it isso far beyond the contrai of local organizing officials, and so many questions about it remain unanswered. Few athletes have publicly expressed concern, but it is unclear how many might withdraw as the Games draw closer.
"At this point you just keep going," David Wallechinsky, an Olympics historian, said. "You have to continue as if everything's going to be fine. These are real concerns - Zika, the water quality. But even if Dilma is forced out of office, it's not going to stop the Olympics."
Com base na Leitura do texto "With Brazil in Turmoil, Rio Counts Down to Olympics", responda a questão:
Refugee judokas searching for peace while fighting for their Olympic dream in Rio

More than two and a half years after they came to Rio de Janeiro to compete in the World Judo Championships, two refugees from the Democratic Republic of the Congo are still here, in pursuit of an extraordinary Olympic dream. When teams from more than 200 countries march into the Maracanã Stadium for the opening ceremony of the Rio 2016 Games on 5 August, Popole Misenga and Yolanda Mabika intend to be among them, walking behind the Olympic flag. The International Olympic Committee (IOC) will mount a unique team of refugee athletes which will compete in Rio. It has been a long journey from central Africa and from a war that has claimed an estimated 5.4 million lives. Mabika, now 28, cannot hold back the tears when she remembers the brothers and sisters she has not seen since 1998, when she was evacuated from her home town to the country’s capital, Kinshasa. It was there, as a child, that she first took up judo. Misenga’s mother was murdered when he was just six years old. The young child wandered for days in the Congolese rainforest before he too was rescued and taken to Kinshasa. Like his compatriot, he soon took to judo, a sport which the Congolese government saw as an ideal way of giving some structure to the lives of the country’s countless orphans. In 2010, Misenga won a bronze medal at the under-20 African Judo Championship. But Misenga and Mabika said training conditions were excessively rigorous, with losing judokas beaten and locked in cells. At the 2013 World Judo Championship, Misenga took the opportunity to begin a better life. After escaping from the team hotel, a couple of days later Misenga found himself in the favela community of Cinco Bocas in northern Rio, home to most of the city’s Congolese community of some 900 people. He sent Mabika a message and she also decided to stay. Life in northern Rio has not always been easy for the judokas. It has been a story of odd jobs and informal employment.The two athletes are now training three times a week at the Instituto Reação. The learning curve has been steep. Geraldo Bernardes, the veteran coach of the Brazilian team in four Olympic Games, says that Misenga and Mabika were initially far too aggressive in training. “They were used to being punished and mistreated when they lost,” Geraldo explains. “I had to tell them that training and fighting are different things.”
Misenga told rio2016.com that he had adjusted to his new surrounds: “I have learnt a lot on the technical side. I can feel in my body that I have learnt what was missing before in my judo.” Their coach says the two judokas are rough diamonds and are still making up for the lost time in their training. Brazil has a strong tradition in the sport and both athletes are hoping that by refining their skills in the country they will make the cut when the IOC decides which athletes (from a shortlist of 43) will form part of Team Refugee in June. In the meantime, both Misenga and Mabika are enjoying their new lives in Rio. The Instituto Reação and the local Estácio de Sá university have given them the opportunity to learn Portuguese, maths and other subjects. Neither of the two judokas has any plan to leave the new home town that has given them so much.
(Available in: http://www.rio2016.com. Adapted.)
Refugee judokas searching for peace while fighting for their Olympic dream in Rio

More than two and a half years after they came to Rio de Janeiro to compete in the World Judo Championships, two refugees from the Democratic Republic of the Congo are still here, in pursuit of an extraordinary Olympic dream. When teams from more than 200 countries march into the Maracanã Stadium for the opening ceremony of the Rio 2016 Games on 5 August, Popole Misenga and Yolanda Mabika intend to be among them, walking behind the Olympic flag. The International Olympic Committee (IOC) will mount a unique team of refugee athletes which will compete in Rio. It has been a long journey from central Africa and from a war that has claimed an estimated 5.4 million lives. Mabika, now 28, cannot hold back the tears when she remembers the brothers and sisters she has not seen since 1998, when she was evacuated from her home town to the country’s capital, Kinshasa. It was there, as a child, that she first took up judo. Misenga’s mother was murdered when he was just six years old. The young child wandered for days in the Congolese rainforest before he too was rescued and taken to Kinshasa. Like his compatriot, he soon took to judo, a sport which the Congolese government saw as an ideal way of giving some structure to the lives of the country’s countless orphans. In 2010, Misenga won a bronze medal at the under-20 African Judo Championship. But Misenga and Mabika said training conditions were excessively rigorous, with losing judokas beaten and locked in cells. At the 2013 World Judo Championship, Misenga took the opportunity to begin a better life. After escaping from the team hotel, a couple of days later Misenga found himself in the favela community of Cinco Bocas in northern Rio, home to most of the city’s Congolese community of some 900 people. He sent Mabika a message and she also decided to stay. Life in northern Rio has not always been easy for the judokas. It has been a story of odd jobs and informal employment.The two athletes are now training three times a week at the Instituto Reação. The learning curve has been steep. Geraldo Bernardes, the veteran coach of the Brazilian team in four Olympic Games, says that Misenga and Mabika were initially far too aggressive in training. “They were used to being punished and mistreated when they lost,” Geraldo explains. “I had to tell them that training and fighting are different things.”
Misenga told rio2016.com that he had adjusted to his new surrounds: “I have learnt a lot on the technical side. I can feel in my body that I have learnt what was missing before in my judo.” Their coach says the two judokas are rough diamonds and are still making up for the lost time in their training. Brazil has a strong tradition in the sport and both athletes are hoping that by refining their skills in the country they will make the cut when the IOC decides which athletes (from a shortlist of 43) will form part of Team Refugee in June. In the meantime, both Misenga and Mabika are enjoying their new lives in Rio. The Instituto Reação and the local Estácio de Sá university have given them the opportunity to learn Portuguese, maths and other subjects. Neither of the two judokas has any plan to leave the new home town that has given them so much.
(Available in: http://www.rio2016.com. Adapted.)
“Later, as English came into contact with other cultures around the world and distinctive dialects of English developed in the many areas which Britain had colonized, numerous other languages made small but interesting contributions to our word-stock.”
The word “word-stock” could be replaced without change of meaning by
“You stave off Alzheimer’s and dementia”
The element “stave off” is a phrasal verb and means “to prevent something unpleasant from happening for a period of time”. “Stave off” could be replaced without change of meaning by all the following phrasal verbs, EXCEPT:
INSTRUCTIONS: Read the following text and answer question.
It has been estimated that some 60 percent of today’sworld population is multilingual. Both from a contemporary and a historical perspective, bilingualism or multilingualism is the norm rather than the exception. It is fair, then, to say that throughout history foreign language learning has always been an important practical concern. Whereas today English is the world’s most widely studied foreign language, five hundred years ago it was Latin, for it was the dominant language of education, commerce, religion, and government in the Western world. In the sixteenth century, however, French, Italian, and English gained in importance as a result of political changes in Europe, and Latin gradually became displaced as a language of spoken and written communication.
As the status of Latin diminished from that of a living language to that of an “occasional” subject in the school curriculum, the study of Latin took on a different function. The study of classical Latin (the Latin in which the classical works of Virgil, Ovid, and Cicero were written) and an analysis of its grammar and rhetoric became the model for foreign language study from the seventeenth to the nineteenth centuries. Children entering “grammar school” in the sixteenth, seventeenth, and eighteenth centuries in England were initially given a rigorous introduction to Latin grammar, which was taught through rote learning of grammar rules, study of declensions and conjugations, translation, and practice in writing sample sentences, sometimes with the use of parallel bilingual texts and dialogue (Kelly 1969; Howatt 1984). Once basic proficiency was established, students were introduced to the advanced study of grammar and rhetoric. School learning must have been a deadening experience for children, for lapses in knowledge were often met with brutal punishment. There were occasional attempts to promote alternative approaches to education; Roger Ascham and Montaigne in the sixteenth century and Comenius and John Locke in the seventeenth century, for example, had made specific proposals for curriculum reform and for changes in the way Latin was taught (Kelly 1969; Howatt 1984), but since Latin (and, to a lesser extent, Greek) had for so long been regarded as the classical and therefore most ideal form of language, it was not surprising that ideas about the role of language study in the curriculum reflected the long-established status of Latin.
The decline of Latin also brought with it a new justification for teaching Latin. Latin was said to develop intellectual abilities, and the study of Latin grammar became an end in itself.
Source: RICHARDS, J.C.; RODGERS, T. S. Approaches
and Methods in Language Teaching. Cambridge: Cambridge
University Press, 1999 (1st edition 1986). pp. 1-2.
Analyze the following sentence from the text:
As the status of Latin diminished from that of a living language to that of an “occasional” subject in the school curriculum, the study of Latin took on a different function.
The word “occasional” could be replaced without change of meaning by
Read TEXT 3 and answer question.
TEXT 3
THE PAPERLESS CLASSROOM IS COMING
Michael Scherer
Back-to-school night this year in Mr. G’s sixth-grade classroom felt a bit like an inquisition.
Teacher Matthew Gudenius, a boyish, 36-year-old computer whiz who runs his class like a preteen tech startup, had prepared 26 PowerPoint slides filled with facts and footnotes to deflect the concerns of parents. But time was short, the worries were many, and it didn’t take long for the venting to begin.
“I like a paper book. I don’t like an e-book,” one father told him, as about 30 adults squeezed into a room for 22 students. Another dad said he could no longer help his son with homework because all the assignments were online. “I’m now kind of taking out of the routine.”, he complained. Rushing to finish, Gudenius passed a slide about the debate over teaching cursive, mumbling, “We don’t care about handwriting.” In a flash a mother objected: “Yeah, we do.”
At issue was far more than penmanship. The future of K-12 education is arriving fast, and it looks a lot like Mr. G’s classroom in the northern foothills of California’s wine country. Last year, President Obama announced a federal effort to get a laptop, tablet or smartphone into the hands of every student in every school in the U.S. and to pipe in enough bandwidth to get all 49.8 million American kids online simultaneously by 2017. Bulky textbooks will be replaced by flat screens. Worksheets will be stored in the cloud, not clunky Trapper Keepers. The Dewey decimal system will give way to Google. “This one is a big, big deal,” says Secretary of Education Arne Duncan.
It’s a deal Gudenius has been working to realize for years. He doesn’t just teach a computer on every student’s desk; he also tries to do it without any paper at all, saving, by his own estimate, 46,800 sheets a year, or about four trees. The paperless learning environment, while not the goals of most fledgling programs, represents the ultimate result of technology transforming classroom.
Gudenius started teaching as a computer-lab instructor, seeing students for just a few hours each month. That much time is still the norm for most kids. American schools have about 3.6 students for every classroom computing device, according to Education Market Research, and only 1 in 5 school buildings has the wiring to get all students online at once. But Gudenius always saw computers as a tool, not a subject. “We don’t have a paper-and-pencil lab, he says. When you are learning to be a mechanic, you don’t go to a wrench lab.”
Ask his students if they prefer the digital to the tree-based technology and everyone will say yes. It is not unusual for kids to groan when the bell rings because they don’t want to leave their work, which is often done in ways that were impossible just a few years ago. Instead of telling his students to show their work when they do an algebra equation, Gudenius asks them to create and narrate a video about the process, which can then be shown in class. History lessons are enlivened by brief videos that run on individual tablets. And spelling, grammar and vocabulary exercises have the feel of a game, with each student working at his own speed, until Gudenius – who tracks the kids’ progress on a smartphone – gives commands like “Spin it” to let the kids know to flip the screens of their devices around so that he can see their work and begin the next lesson.
Source: TIME- How to Eat Now. Education: The Paperless Classroom is Coming, p. 36-37; October 20, 2014
Read TEXT 3 and answer question.
TEXT 3
THE PAPERLESS CLASSROOM IS COMING
Michael Scherer
Back-to-school night this year in Mr. G’s sixth-grade classroom felt a bit like an inquisition.
Teacher Matthew Gudenius, a boyish, 36-year-old computer whiz who runs his class like a preteen tech startup, had prepared 26 PowerPoint slides filled with facts and footnotes to deflect the concerns of parents. But time was short, the worries were many, and it didn’t take long for the venting to begin.
“I like a paper book. I don’t like an e-book,” one father told him, as about 30 adults squeezed into a room for 22 students. Another dad said he could no longer help his son with homework because all the assignments were online. “I’m now kind of taking out of the routine.”, he complained. Rushing to finish, Gudenius passed a slide about the debate over teaching cursive, mumbling, “We don’t care about handwriting.” In a flash a mother objected: “Yeah, we do.”
At issue was far more than penmanship. The future of K-12 education is arriving fast, and it looks a lot like Mr. G’s classroom in the northern foothills of California’s wine country. Last year, President Obama announced a federal effort to get a laptop, tablet or smartphone into the hands of every student in every school in the U.S. and to pipe in enough bandwidth to get all 49.8 million American kids online simultaneously by 2017. Bulky textbooks will be replaced by flat screens. Worksheets will be stored in the cloud, not clunky Trapper Keepers. The Dewey decimal system will give way to Google. “This one is a big, big deal,” says Secretary of Education Arne Duncan.
It’s a deal Gudenius has been working to realize for years. He doesn’t just teach a computer on every student’s desk; he also tries to do it without any paper at all, saving, by his own estimate, 46,800 sheets a year, or about four trees. The paperless learning environment, while not the goals of most fledgling programs, represents the ultimate result of technology transforming classroom.
Gudenius started teaching as a computer-lab instructor, seeing students for just a few hours each month. That much time is still the norm for most kids. American schools have about 3.6 students for every classroom computing device, according to Education Market Research, and only 1 in 5 school buildings has the wiring to get all students online at once. But Gudenius always saw computers as a tool, not a subject. “We don’t have a paper-and-pencil lab, he says. When you are learning to be a mechanic, you don’t go to a wrench lab.”
Ask his students if they prefer the digital to the tree-based technology and everyone will say yes. It is not unusual for kids to groan when the bell rings because they don’t want to leave their work, which is often done in ways that were impossible just a few years ago. Instead of telling his students to show their work when they do an algebra equation, Gudenius asks them to create and narrate a video about the process, which can then be shown in class. History lessons are enlivened by brief videos that run on individual tablets. And spelling, grammar and vocabulary exercises have the feel of a game, with each student working at his own speed, until Gudenius – who tracks the kids’ progress on a smartphone – gives commands like “Spin it” to let the kids know to flip the screens of their devices around so that he can see their work and begin the next lesson.
Source: TIME- How to Eat Now. Education: The Paperless Classroom is Coming, p. 36-37; October 20, 2014
Read TEXT 3 and answer question.
TEXT 3
THE PAPERLESS CLASSROOM IS COMING
Michael Scherer
Back-to-school night this year in Mr. G’s sixth-grade classroom felt a bit like an inquisition.
Teacher Matthew Gudenius, a boyish, 36-year-old computer whiz who runs his class like a preteen tech startup, had prepared 26 PowerPoint slides filled with facts and footnotes to deflect the concerns of parents. But time was short, the worries were many, and it didn’t take long for the venting to begin.
“I like a paper book. I don’t like an e-book,” one father told him, as about 30 adults squeezed into a room for 22 students. Another dad said he could no longer help his son with homework because all the assignments were online. “I’m now kind of taking out of the routine.”, he complained. Rushing to finish, Gudenius passed a slide about the debate over teaching cursive, mumbling, “We don’t care about handwriting.” In a flash a mother objected: “Yeah, we do.”
At issue was far more than penmanship. The future of K-12 education is arriving fast, and it looks a lot like Mr. G’s classroom in the northern foothills of California’s wine country. Last year, President Obama announced a federal effort to get a laptop, tablet or smartphone into the hands of every student in every school in the U.S. and to pipe in enough bandwidth to get all 49.8 million American kids online simultaneously by 2017. Bulky textbooks will be replaced by flat screens. Worksheets will be stored in the cloud, not clunky Trapper Keepers. The Dewey decimal system will give way to Google. “This one is a big, big deal,” says Secretary of Education Arne Duncan.
It’s a deal Gudenius has been working to realize for years. He doesn’t just teach a computer on every student’s desk; he also tries to do it without any paper at all, saving, by his own estimate, 46,800 sheets a year, or about four trees. The paperless learning environment, while not the goals of most fledgling programs, represents the ultimate result of technology transforming classroom.
Gudenius started teaching as a computer-lab instructor, seeing students for just a few hours each month. That much time is still the norm for most kids. American schools have about 3.6 students for every classroom computing device, according to Education Market Research, and only 1 in 5 school buildings has the wiring to get all students online at once. But Gudenius always saw computers as a tool, not a subject. “We don’t have a paper-and-pencil lab, he says. When you are learning to be a mechanic, you don’t go to a wrench lab.”
Ask his students if they prefer the digital to the tree-based technology and everyone will say yes. It is not unusual for kids to groan when the bell rings because they don’t want to leave their work, which is often done in ways that were impossible just a few years ago. Instead of telling his students to show their work when they do an algebra equation, Gudenius asks them to create and narrate a video about the process, which can then be shown in class. History lessons are enlivened by brief videos that run on individual tablets. And spelling, grammar and vocabulary exercises have the feel of a game, with each student working at his own speed, until Gudenius – who tracks the kids’ progress on a smartphone – gives commands like “Spin it” to let the kids know to flip the screens of their devices around so that he can see their work and begin the next lesson.
Source: TIME- How to Eat Now. Education: The Paperless Classroom is Coming, p. 36-37; October 20, 2014

In the text 5A5AAA,
“en route” (
.24) can be replaced by on the way without any
change in the meaning of the sentence.
Atenção: Para responder à questão, considere o texto abaixo.
The sole proprietor of a plumbing shop was sentenced to 13 months in prison, three years of supervised release for tax evasion and ordered to pay approximately $130,000 in restitution to the IRS. The business owner willfully attempted to evade paying his federal income taxes by skimming gross receipts of his plumbing business and paying personal expenses from his business accounts and claiming them as business expenses.
As part of his tax evasion scheme, he instructed several of his employees to solicit checks from clients payable in his name, rather than in the name of the business. He then cashed these checks and did not deposit the monies into his business’ bank account. Since this money was not recorded on the books of the business, nor deposited into the business’ account, he did not include these gross receipts on his income tax return. He also deducted personal expenses as business expenses thereby substantially reducing his tax for tax years 2003 through 2006.
(Adapted from http://www.bizfilings.com/toolkit/sbg/tax-info/fed-taxes/tax-avoidance-and-tax-evasion.aspx)
Atenção: Para responder à questão, considere o texto abaixo.
In the United States of America, an income tax audit is the examination of a business or individual tax return by the Internal Revenue Service (IRS) or state tax authority. The IRS and various state revenue departments use the terms audit, examination, review, and notice to describe various aspects of enforcement and administration of the tax laws.
The purpose of a tax audit or a return examination is to determine
reports filed with the taxing authorities are correct. The
tax agencies identify and resolve taxpayer errors.
There are several different methods used to select individuals and businesses for examination.
Employers and financial institutions, among other organizations, are required by law to send documentation (W-2's and 1099's, for example) to the IRS. The IRS uses software to ensure that the numbers on a tax return match the numbers the IRS receives from third parties. If the documentation does not match, the return may be examined.
When a tax return is filed, the IRS uses computer software called the Discriminant Index Function System (DIF) to analyze the return for oddities and discrepancies. Once the return has been processed through DIF, it is given a score. If the DIF score is high enough (i.e. a large amount of oddities or discrepancies are found), that tax return may be selected for examination. The formulas the IRS use to create the DIF software and analysis are a closely guarded secret.
Filed tax returns are also subjected to an evaluation called the UIDIF, or the Unreported Income Discriminant Function System. This evaluation involves the analysis of tax returns based on a series of factors to determine a tax return's potential for unreported income. Returns that are found to have a high UIDIF score (i.e. the likelihood of unreported income) and a high DIF score may be selected for examination. The IRS formulas used to calculate UDIF are secret, but it is commonly thought that the IRS uses statistical comparisons between returns to determine UIDIF potential.
The IRS selects a certain amount of income tax returns to be audited each year through random selection. No errors need to be found for the Enforcement branch to examine a tax return. Random selection exams tend to be more extensive and time-consuming than other forms of review.
The practice of random selection has been a source of controversy for many years. The practice was suspended for a short time in the early 2000s amid criticism that the audits were too burdensome and intrusive. The IRS revived the practice in the fall of 2006.
(Adapted from https://en.wikipedia.org/wiki/Income_tax_audit)

