Magna Concursos

Foram encontradas 46.262 questões.

4061020 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489368-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
Analyze the statements below about the text and mark T, if true, or F, if false.

( ) In the sentence “An Australian 13-year-old who swam 4 km to shore” (l. 01), the relative pronoun “who” could be replaced by “that” without changing the meaning.
( ) The sentence “In a 1961 study, researchers found that people were immediately stronger” (l. 18) could be rewritten using the present perfect tense without any change in meaning.
( ) In the sentence “Once he had swum the 4 km to shore in fading light” (l. 09), the verb tense used expresses an action completed before another action in the past.
( ) In the sentence “His family was rescued floating about 14 km offshore” (l. 11-12), the verb form indicates an action performed by the subject “his family”.

The correct order of filling in the parentheses, from top to bottom, is:
 

Provas

Questão presente nas seguintes provas
4061019 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489367-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
Mark the alternative that presents the rewriting of the sentence below without changing its meaning.

“However, adults have larger hearts and lungs, and central nervous systems that do ‘not seem to fatigue as fast’, he said.” (l. 29-30).
 

Provas

Questão presente nas seguintes provas
4061018 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489366-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
In the context of the text, the highlighted words “offshore” and “ashore” (l. 06) mean, respectively:
 

Provas

Questão presente nas seguintes provas
4061017 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489365-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
Mark the alternative that fills in, correctly and respectively, the blanks in the second paragraph.
 

Provas

Questão presente nas seguintes provas
4061016 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489364-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
In the sentence “But for activities lasting hours – in the case of Austin’s swim – ‘eventually these systems do get depleted’” (l. 23-24), the expression “these systems” refers to:
 

Provas

Questão presente nas seguintes provas
4061015 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489363-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
Which information is NOT mentioned in the text?
 

Provas

Questão presente nas seguintes provas
4061014 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489362-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
The main purpose of the text is to:
 

Provas

Questão presente nas seguintes provas
4061013 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489361-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
Which statement is true according to the text?
 

Provas

Questão presente nas seguintes provas
4061012 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FUNDATEC
Orgão: Pref. Cordilheira Alta-SC
Provas:
An ‘amazing feat’: how was a 13-year-old boy able to swim for four hours to save his family?
Enunciado 4489360-1


(Fight-or-flight: used to describe the reaction that people have to a dangerous situation, that makes them either stay and deal with it, or run away) (Available at: https://www.theguardian.com/australia-news/2026/feb/05/austin-appelbee-13-year-old-boyswims-four-hours-rescue-save-family-western-australia – text specially adapted for this test).
According to the text, what mainly explains how the teenager managed to save his family?
 

Provas

Questão presente nas seguintes provas
4060544 Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: FCC
Orgão: SEFAZ-MT
Atenção: Para responder à questão, baseie-se no texto seguinte.
Challenges in Auditing: Overcoming Barriers to Financial Accuracy and Compliance By accountancy/ December 7, 2024

Auditing is essential for ensuring financial integrity, regulatory compliance, and fraud detection in organizations. However, the audit process faces numerous challenges that can hinder its effectiveness, including evolving regulations, financial complexities, technological disruptions, and fraud risks. These challenges impact the accuracy, efficiency, and reliability of audit outcomes. This article explores some challenges in auditing and how organizations and auditors can address them.

As global economies grow more interconnected and digitalized, auditors are operating in an increasingly complex environment. According to the International Federation of Accountants (IFAC), the top challenges facing modern auditors include adapting to evolving financial technologies, maintaining independence amid client pressures, and addressing regulatory diversity across jurisdictions. Understanding these barriers is crucial for enhancing audit quality and sustaining investor confidence.
1. Evolving Accounting Standards and Regulations
Audit teams often face difficulties keeping pace with ongoing updates from regulatory bodies like the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). These revisions, while aimed at improving transparency, require significant retraining, policy adjustments, and system reconfiguration within firms. Noncompliance can result in audit deficiencies or sanctions from oversight bodies such as the Public Company Accounting Oversight Board (PCAOB).
2. Compliance with Multiple Jurisdictions
Multinational corporations present complex challenges due to varying legal frameworks, tax systems, and currency translations. Auditors must coordinate across borders, often collaborating with local affiliates to ensure consistent audit quality under different reporting systems.
3. Regulatory Investigations and Legal Risks
- Failure to detect fraud or misstatements can lead to legal actions against auditors.

- Auditors may face reputational damage if their reports are later found inaccurate.

- Example: An audit firm facing legal action for failing to uncover fraudulent revenue reporting.

Recent corporate scandals - such as the collapses of Enron, Wirecard, and Carillion - have heightened scrutiny on auditors. Regulatory agencies now demand greater accountability, transparency, and documentation. This has increased professional liability and insurance costs for audit firms.
4. Fraud Risks and Ethical Challenges


Companies may manipulate financial reports to inflate profits or hide losses.

Auditors must apply forensic techniques to detect fraud effectively.

- Example: An organization overstating revenue to attract investors.

Fraudulent reporting remains a persistent global issue. According to the Association of Certified Fraud Examiners (ACFE). organizations lose an estimated 5% of annual revenue to fraud. This underscores the importance of professional skepticism and data-driven audit analytics in uncovering deceptive practices.


5. Auditor Independence and Conflict of Interest
- Auditors may face pressure from management to overlook financial irregularities.

- Close relationships with clients can compromise audit independence.

Example: An auditor receiving incentives to provide an unqualified audit opinion despite financial misstatements.

Maintaining independence is a cornerstone of audit ethics. The IFAC Code of Ethics emphasizes that even perceived conflicts of interest can erode trust. Audit rotation policies and separation of consulting services from audit work are key measures to preserve integrity.


(Disponivel em: https://auditingaccounting.com/challenges-in-auditing-overcoming-barriers-to-financial-accuracy-and-compliance. Adaptado)
De acordo com o texto,
 

Provas

Questão presente nas seguintes provas