Questões de Inglês da FGV

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Listagem de Questões de Inglês da FGV

#Questão 926086 - Inglês, Interpretação de texto | Reading comprehension, FGV, 2023, SME - SP, Professor de Ensino Fundamental II e Médio - Inglês

Text I

Nurturing Multimodalism


    […]

   New learning collaborations call on the teacher as learner, and the learner as teacher. The teacher is a lifelong learner; this is simply more apparent in the Information Age. In instances of best practice, collaborative learning partnerships are forged between and among teachers for strategic, bottom-up, in-house professional development. This allows teachers to share in reflective, on-going, contextualized learning, tailored to their collective knowledge. This sharing also includes the learner as teacher. ELT typically employs learner-centered activities: these can include learners sharing their knowledge of strategic digital literacies with others in the classrooms.

   The digital universe, so threatening to adult notions of socially sanctioned literacies, is intuitive to children, who have been socialized into it, and for whom digital literacies are exploratory play. Adults may find new ways of communicating digitally to be quite baffling and confronting of our communicative expertise; children do not. Instant messaging systems, such as MSN, AOL, ICQ, for example, provide as natural a medium for communicating to them as telephones did for the baby-boomer generation. It is not fair for the teacher to treat Information and Communication Technologies as auxiliary communication with learners for whom it is mainstream and primary.

    Learning spaces are important. Although teachers seldom have much individual say in the layout of teaching spaces, collaborative relationships may help to encourage integrated digitization, where computers are not segregated in laboratories but are interspersed throughout the school environment. In digitally infused curricula, postmodern literacies do not supplant but complement modern literacies, so that access to information is driven by purpose and content rather than by the media available.


Adapted from: LOTHERINGTON, H. From literacy to multiliteracies in ELT. In: CUMMINS, J.; DAVISON, C. (Eds.) International Handbook of English Language Teaching. New York: Springer, 2007, p. 820. Available at: https://www.researchgate.net/publication/226802846_From_Literacy_to_Multiliter acies_in_ELT 



The author refers to learning as being “tailored to their collective knowledge” (1st paragraph), which means it can be 

#Questão 926405 - Inglês, Interpretação de texto | Reading comprehension, FGV, 2023, SEFAZ-MG, Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)

     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)


The first sentence of the last paragraph offers a(n)

#Questão 926406 - Inglês, Interpretação de texto | Reading comprehension, FGV, 2023, SEFAZ-MG, Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)

     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)


“Furthermore” in “Furthermore, the process of an independent audit of financial statements enhances the trust” (2nd paragraph) can be replaced without change of meaning by

#Questão 926408 - Inglês, Interpretação de texto | Reading comprehension, FGV, 2023, SEFAZ-MG, Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)

     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)


As regards the author’s opinion, analyse the assertions below.
I. Auditors should try to keep abreast of the latest developments in technology.
II. CPA auditors’ skepticism is an asset to the profession.
III. Those involved in auditing seems to be rather refractory to change.

#Questão 926409 - Inglês, Interpretação de texto | Reading comprehension, FGV, 2023, SEFAZ-MG, Auditor Fiscal da Receita Estadual - Tecnologia da Informação (Tarde)

     

      There are still many unknowns with respect to how blockchain will impact the audit and assurance profession, including the speed with which it will do so. Blockchain is already impacting Certified Public Accountant (CPA) auditors of those organizations using blockchain to record transactions and the rate of adoption is expected to continue to increase. However, in the immediate future, blockchain technology will not replace financial reporting and financial statement auditing. Financial statements reflect management assertions, including estimates, many of which cannot be easily summarized or calculated in a blockchain.
           Furthermore, the process of an independent audit of financial statements enhances the trust that is crucial for the effective functioning of the capital markets system. Any erosion of this trust may damage an entity’s reputation, stock price and shareholder value, and can result in fines, penalties, or loss of assets. Users of financial statements expect CPA auditors to perform an independent audit of the financial statements using their professional skepticism. CPA auditors conclude whether they have obtained reasonable assurance that the financial statements of an entity, taken as a whole, are free from material misstatement, whether due to fraud or error. A blockchain is unlikely to replace these judgments by a financial statement auditor.
       That said, CPA auditors need to monitor developments in blockchain technology—it will impact clients’ information technology systems. CPA auditors will need to be conversant with the basics of blockchain technology and work with experts to audit the complex technical risks associated with blockchain.
         In addition, CPA auditors should be aware of opportunities to leverage their clients' adoption of blockchain technology to improve data gathering during the audit. They should also consider whether blockchain technology will allow them to create automated audit routines. The auditing profession must embrace and "lean in" to the opportunities and challenges from widespread blockchain adoption. CPA auditors and assurance providers are encouraged to monitor developments in blockchain technology because they have an opportunity to evolve, learn, and capitalize on their already proven ability to adapt to the needs of a rapidly changing business world.

(Adapted from https://www2.deloitte.com/za/en/pages/audit/articles/impact-ofblockchain-in-accounting.html)


Based on the text, mark the statements below as True (T) or False (F).
( ) The effects of blockchain technology in auditing nowadays are quite clear.
( ) It will be necessary for CPA auditors to acquaint themselves with the fundamentals of blockchain and to team up with specialists to gauge technical hazards.
( ) The interest in blockchain technology is already dwindling.

The statements are, respectively

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