Questões de Inglês

High turnover at large public accounting firms has
long been a critical issue facing the profession. Hiltebeitel and
Leauby (2001) find that less than half of accounting graduates
who choose public accounting for their first positions remained
in the field three years after the start. High turnover introduces
challenges for public accounting firms because hiring and
training new employees is costly. Further, a discussion paper
by the British Financial Reporting Council suggests that failure
to retain experienced and skilled staff can pose threats to the
skill of the audit team, and thus impair audit quality.

According to the Survey Report of Audit Firms in
Taiwan published by the Financial Supervisory Commission,
high turnover and a shortage of experienced and skilled audit
staff have constantly been among the top five challenges facing
public accounting firms. This suggests that the continuing loss
of young professional employees in accounting firms is a
pervasive issue not only in the United States but around the
world. While factors such as gender, performance, and job
satisfaction appear to explain the turnover in general, limited
evidence exists as to the relative significance of each factor in
explaining employee turnover. Further, differences in culture
and educational requirements for accounting graduates may
result in different associations between personal and workrelated
factors and the turnover behavior across countries.

Internet: (adapted).


Based on the text it is correct to affirm that

a) gender, performance, salary, and accounting degree are the reasons for employee turnover across countries.
b) female auditors are more likely to depart the accounting firm.
c) high employee turnover has never been a concern in the public accounting profession.
d) frequent replacement of professional staff can have an adverse impact on audit quality.
e) research evidence has shown that as much as half of accounting graduates who choose public accounting for their first positions remained in the field three years after the start.

A resposta correta é:

High turnover at large public accounting firms has
long been a critical issue facing the profession. Hiltebeitel and
Leauby (2001) find that less than half of accounting graduates
who choose public accounting for their first positions remained
in the field three years after the start. High turnover introduces
challenges for public accounting firms because hiring and
training new employees is costly. Further, a discussion paper
by the British Financial Reporting Council suggests that failure
to retain experienced and skilled staff can pose threats to the
skill of the audit team, and thus impair audit quality.

According to the Survey Report of Audit Firms in
Taiwan published by the Financial Supervisory Commission,
high turnover and a shortage of experienced and skilled audit
staff have constantly been among the top five challenges facing
public accounting firms. This suggests that the continuing loss
of young professional employees in accounting firms is a
pervasive issue not only in the United States but around the
world. While factors such as gender, performance, and job
satisfaction appear to explain the turnover in general, limited
evidence exists as to the relative significance of each factor in
explaining employee turnover. Further, differences in culture
and educational requirements for accounting graduates may
result in different associations between personal and workrelated
factors and the turnover behavior across countries.

Internet: (adapted).


The verb form "impair" [l.10] is synonymous with

a) amend.
b) strengthen.
c) enhance.
d) reduce.
e) improve.

A resposta correta é:

High turnover at large public accounting firms has
long been a critical issue facing the profession. Hiltebeitel and
Leauby (2001) find that less than half of accounting graduates
who choose public accounting for their first positions remained
in the field three years after the start. High turnover introduces
challenges for public accounting firms because hiring and
training new employees is costly. Further, a discussion paper
by the British Financial Reporting Council suggests that failure
to retain experienced and skilled staff can pose threats to the
skill of the audit team, and thus impair audit quality.

According to the Survey Report of Audit Firms in
Taiwan published by the Financial Supervisory Commission,
high turnover and a shortage of experienced and skilled audit
staff have constantly been among the top five challenges facing
public accounting firms. This suggests that the continuing loss
of young professional employees in accounting firms is a
pervasive issue not only in the United States but around the
world. While factors such as gender, performance, and job
satisfaction appear to explain the turnover in general, limited
evidence exists as to the relative significance of each factor in
explaining employee turnover. Further, differences in culture
and educational requirements for accounting graduates may
result in different associations between personal and workrelated
factors and the turnover behavior across countries.

Internet: (adapted).


In "because hiring and training new employees is costly" [l.6-7], the verb to hire means

a) to dismiss.
b) to employ.
c) to support.
d) to provide.
e) to displace.

A resposta correta é:

Quality of School Lunches Questioned



The meat being provided to our nation’s students in their
lunches may not meet requirements by the fast-food industry,
according to a recent investigation.

Those pangs of guilt when biting into a fast-food
hamburger are one thing, but who would imagine that burger
could be made with higher-quality meat than what our students
are getting in school?

A recent USA Today investigation found that the nation’s
largest fast-food chains have higher quality and safety standards
for the meat they use than what the U.S. Department of
Agriculture has for the meat used for the National School Lunch
Program, which is served to 31 million students a day.

While the USDA rules for meat sent to schools maintain
government safety standards, the government rules have fallen
behind the stricter regulations of fast-food chains and other large
retailers. Fast-food chains test their meat five to ten times more
often than the USDA for bacteria and would reject meat that the
USDA deems safe for consumption.

The standards for meat sent to schools and retailers are so
disparate that ground beef from a plant with a salmonella
outbreak this past August was recalled by retailers, but ground
beef from the same plant produced during that outbreak was still
shipped to schools.

In addition to meat quality issues, school cafeterias are not
being inspected as rigorously required by the Child Nutrition Act.
USA Today found that 8,500 schools across the country did not
have their kitchens inspected at all in 2008, and another 18,000
schools did not complete the two required yearly inspections.

The USDA is responsible for inspecting every school
cafeteria twice a year, but the requirement is difficult to enforce.
For starters, the USDA requires that states simply provide the
number of schools that have been inspected, but don’t keep
record of school names. Also, these cafeteria inspections are
not free and the money is not automatically provided to meet the
mandate. With resources for schools scares across the country,
cafeteria needs are not often a top priority.

These quality control problems for school lunches are not
going unnoticed by NEA (National Education Association)
members. Education support professionals and educators know
the important role nutritious school lunches play in student
achievement. “While the lunches may, according to standards,
be a balanced lunch, it leaves a lot to be desired as far as the
standard applied to the contents of a school lunch”, said Bob
Munoz, a Nevada educator.

Quality of School Lunches Questioned.

Available in: http://www.nea.org


According to the text, analyze the sentences below, write T for true or F for false and choose the alternative that presents the right sequence.

( ) The text reflects the obesity issue due to the careless inspection of school food.
( ) Though the U.S. Department of Agriculture presents deficiencies in the overhaul of meat"s quality, it detected ground beef from a plant with a salmonella outbreak and, in time, it precluded the shipping of the product to schools.
( ) The NEA is one of the institutes in charge to supervise the procedures of food maintenance adopted by the U.S. Department of Agriculture.

a) T/ F/ F
b) F/ F/ F
c) T/ T/ F
d) T/ F/ T
e) F/ T/ T

A resposta correta é:

Quality of School Lunches Questioned



The meat being provided to our nation’s students in their
lunches may not meet requirements by the fast-food industry,
according to a recent investigation.

Those pangs of guilt when biting into a fast-food
hamburger are one thing, but who would imagine that burger
could be made with higher-quality meat than what our students
are getting in school?

A recent USA Today investigation found that the nation’s
largest fast-food chains have higher quality and safety standards
for the meat they use than what the U.S. Department of
Agriculture has for the meat used for the National School Lunch
Program, which is served to 31 million students a day.

While the USDA rules for meat sent to schools maintain
government safety standards, the government rules have fallen
behind the stricter regulations of fast-food chains and other large
retailers. Fast-food chains test their meat five to ten times more
often than the USDA for bacteria and would reject meat that the
USDA deems safe for consumption.

The standards for meat sent to schools and retailers are so
disparate that ground beef from a plant with a salmonella
outbreak this past August was recalled by retailers, but ground
beef from the same plant produced during that outbreak was still
shipped to schools.

In addition to meat quality issues, school cafeterias are not
being inspected as rigorously required by the Child Nutrition Act.
USA Today found that 8,500 schools across the country did not
have their kitchens inspected at all in 2008, and another 18,000
schools did not complete the two required yearly inspections.

The USDA is responsible for inspecting every school
cafeteria twice a year, but the requirement is difficult to enforce.
For starters, the USDA requires that states simply provide the
number of schools that have been inspected, but don’t keep
record of school names. Also, these cafeteria inspections are
not free and the money is not automatically provided to meet the
mandate. With resources for schools scares across the country,
cafeteria needs are not often a top priority.

These quality control problems for school lunches are not
going unnoticed by NEA (National Education Association)
members. Education support professionals and educators know
the important role nutritious school lunches play in student
achievement. “While the lunches may, according to standards,
be a balanced lunch, it leaves a lot to be desired as far as the
standard applied to the contents of a school lunch”, said Bob
Munoz, a Nevada educator.

Quality of School Lunches Questioned.

Available in: http://www.nea.org


Read the sentence below taken from the text and choose the alternative that presents a synonym to the underlined word.
"Fast-food chains test their meat five to ten times more often than the USDA for bacteria and would reject meat that the USDA deems safe for consumption."

a) Regard.
b) Deprecate.
c) Beesech.
d) Doom.
e) Snitch.

A resposta correta é:

Read the text below and choose the alternative that fills in correctly and respectively the blanks.


Treatment & Managing Reactions



Currently, the only way to prevent a food-allergic reaction
is to ___________ the problem food. Once you have been
diagnosed _________ a food allergy, talk to your doctor
___________ how allergic reactions should be treated. Have
your doctor created a written “Food Allergy Action
Plan”__________ that you and ___________ will know what to
do in the event of a reaction? Mild to moderate symptoms (e.g.,
itching, sneezing, hives and rashes) are _____________ treated
with antihistamines and oral or topical steroids. For patients at
risk ____________ experiencing a severe reaction
(anaphylaxis), epinephrine is prescribed. Epinephrine is the
_____________ medication that can reverse the symptoms of
anaphylaxis. It is available in an auto-injector (Auvi-Q™,
EpiPen® or Adrenaclick®). If prescribed, use Epinephrine at the
first sign of an allergic reaction and call 911. Request an
ambulance and tell the dispatchers that you have just used
Epinephrine for a suspected food-induced anaphylactic reaction.
Patients should always go to the emergency room for further
treatment, _____________ if symptoms appear to resolve after
Epinephrine is administered.

Treatment & Managing Reactions.

Available in: http://www.foodallergy.org

a) destroy/ however/ on/ even/ somebody/ frequency/ off/ just/ though
b) annoy/ though/ so/ but/ another/ usually/ at/ simply/ even
c) allow/ even/ by/ and/ ones/ attendance/ off/ lonely/ although
d) avoid/ with/ about/ so/ others/ often/ of/ only/ even
e) enable/ yet/ as/ upon/ one/ often/ in/ just/ even

A resposta correta é:

Alzheimer’s disease



Alzheimer’s disease (AD) is a form of dementia, which is a
brain disorder. It damages nerve cells in the brain. This affects
your ability to remember things, think clearly, and care for
yourself. AD begins slowly, and symptoms get worse with time.
Eventually, a person with AD might need help in many areas,
including eating and getting dressed. For some people in the
early or middle stages of the disease, medicine might help
symptoms, such as memory loss, from getting worse for a
limited time. Other drugs may help people feel less worried or
depressed. Dealing with Alzheimer’s disease can be extremely
difficult, but planning ahead and getting support can lighten the
load. AD usually begins after age 60, and risk goes up with age.
The risk is also higher if a family member has had AD. Scientists
are working to better understand AD. Ongoing studies are
looking at whether some things can help prevent or delay the
disease. Areas that are being explored include exercise, eating
omega-3 fatty acids, and keeping your brain active.
Alzheimer´s disease.

Available in: http://www.womenshealth.gov


Read the sentence below and choose the alternative that presents a synonym to the underlined word.
"Ongoing studies are looking at whether some things can help prevent or delay the disease."

a) Cut down.
b) Suspended.
c) Ended.
d) Continuous.
e) Interrupted.

A resposta correta é:

Alzheimer’s disease



Alzheimer’s disease (AD) is a form of dementia, which is a
brain disorder. It damages nerve cells in the brain. This affects
your ability to remember things, think clearly, and care for
yourself. AD begins slowly, and symptoms get worse with time.
Eventually, a person with AD might need help in many areas,
including eating and getting dressed. For some people in the
early or middle stages of the disease, medicine might help
symptoms, such as memory loss, from getting worse for a
limited time. Other drugs may help people feel less worried or
depressed. Dealing with Alzheimer’s disease can be extremely
difficult, but planning ahead and getting support can lighten the
load. AD usually begins after age 60, and risk goes up with age.
The risk is also higher if a family member has had AD. Scientists
are working to better understand AD. Ongoing studies are
looking at whether some things can help prevent or delay the
disease. Areas that are being explored include exercise, eating
omega-3 fatty acids, and keeping your brain active.
Alzheimer´s disease.

Available in: http://www.womenshealth.gov


Read the sentence below.
"Dealing with Alzheimer"s disease can be extremely difficult, but planning ahead and getting support can lighten the load."

It is correct to affirm that the underlined expression means that

a) the grief will be relieved.
b) life will be glowing to the patient´s relatives.
c) the patient will come up with the cure to this disease.
d) the clinical scenario difficulties will enhance.
e) the treatment to Alzheimer"s disease will be improved.

A resposta correta é:

Read the sentence below, considering the context of the text, and choose the alternative that best fills in correctly and respectively the blanks.


"When we eat, the food is ______ down into glucose (blood sugar), the body"s main energy source. As blood flows through the pancreas, this organ detects the high levels of glucose and knows to release insulin, a hormone that it produces in order to allow the cells _______ the body to use the glucose. The cells have insulin receptors that allow glucose to enter. Then the cell either uses the glucose to make energy right away or ______ it as a future energy source."

Insulin Resistance. Available in: http://www.caring.com

a) fall/ at/ saves
b) break/ on/ save
c) turned/ in/ store
d) fallen/ out/ restores
e) broken/ throughout/ stores

A resposta correta é:

Read the sentence below and choose the option that fills in the blank with the correct form of the verb.
"The drugs affected by grapefruit juice usually have some difficulty entering the body after they are consumed because an intestinal enzyme partially destroys them as they _______________."

Clue to grapefruit drug reaction. Available in: http://news.bbc.co.uk.

a) are absorbing
b) absorbs
c) would be absorbed
d) are absorbed
e) had been absorbed

A resposta correta é: