Questões sobre Interpretação de texto | Reading comprehension

     

      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)

I have always quite irrationally prided myself on my good health, for I have only occasionally had to take a day off work when I have had a cold.

     So I was quite offended by my doctor who, when we ran into each other in the street one day, took one look at me and told me that I was definitely overweight and that if I did not make an effort to lose some weight, I could expect to have a heart attack before very long. He added that, like many middle-aged men, I led a completely sedentary life: I sat behind my office desk during the day and relaxed in my armchair in the evening with my eyes firmly fixed on the television set.

      It was true that I had been getting fatter, but this had not worried me much, for I simply attributed it to the fact that I was getting older.

     My doctor advised me to go on a diet immediately, so I tried cutting down on fattening foods, such  as potatoes and butter, but without any visible signs of success, for my trouble is that I am very fond of my food and besides, my wife is an excellent cook. I then decided that it was all a question of exercise, and for this year’s holiday, I was determined to go somewhere which was conducive to taking exercise and not to our usual seaside resort, where one is tempted to simply go down to the beach and lie in the sun. (In other words – L.G. Alexander and Catherine Wilson).

     What is language diversity? Language diversity, or linguistic diversity, is a broad term used to describe the differences between different languages and the ways that people communicate with each other. Language is one of the features of humanity that sets the species apart from others on Earth, as far as scientists are aware. Languages are necessarily systematic, meaning that they are bound by rules. This mechanism has been instrumental in allowing humans to communicate with each other and form complex cultures and civilizations. Understanding what linguistic diversity is, how it applies on a worldwide scale, and how it applies in education can help create a more thorough and lasting understanding of the study of culture in general and the place of language in human life. [...] Examples of Linguistic Diversity

        In terms of variety of languages, there are many examples of linguistic diversity around the world. Linguistic diversity is sometimes measured using a language diversity index, of which there are several. These tools examine the likelihood of two given people in a country or region speaking the same native language. If virtually everyone in a country speaks the same language, the diversity index will approach 0. If there is a very high degree of native language diversity, the index will approach 1. Countries with a low diversity index include Britain, Brazil, Australia, and Japan, all of which have an index score of 0.2 or less. Diversity is also quite low in the U.S., hovering somewhere between 0.2 and 0.4. Countries with a very high diversity index include South Africa (which has 11 official languages), India, and Papua New Guinea. All of these countries have an index score of 0.8 or higher.

        High levels of linguistic diversity often indicate that a country has one or more of the following:

• A very large population

• Many ethnic groups

• Many historical and current trade routes

• A history of being colonized

• Many mountains and other isolating geographical features

     Countries deal with high levels of linguistic diversity in different ways. In some places, a single language emerges as the lingua franca or common language. In other places, languages are combined to form pidgins and creoles, usually in places where people had to learn to communicate very quickly.

      One small island called South Goulburn, located off the coast of Australia, has an unusual way of dealing with and maintaining linguistic diversity. On that island, the population of around 500 people keep nine languages alive and thriving. Many of those are indigenous Australian languages with very few speakers. On South Goulburn, it is considered somewhat taboo to speak a second language, as languages are closely bound up with personal and cultural identity. Everyone on the island understands some or all 12 of the nine languages, but speak only their own, expecting others to respond in their own languages. This is a phenomenon called receptive multilingualism.

Disponível em: study.com/learn/lesson/linguisticdiversity.html#:~:text=Language%20diversity%2C%20or%20linguistic%20diversity,far%20as%20scientists%20are%20aw

     What is language diversity? Language diversity, or linguistic diversity, is a broad term used to describe the differences between different languages and the ways that people communicate with each other. Language is one of the features of humanity that sets the species apart from others on Earth, as far as scientists are aware. Languages are necessarily systematic, meaning that they are bound by rules. This mechanism has been instrumental in allowing humans to communicate with each other and form complex cultures and civilizations. Understanding what linguistic diversity is, how it applies on a worldwide scale, and how it applies in education can help create a more thorough and lasting understanding of the study of culture in general and the place of language in human life. [...] Examples of Linguistic Diversity

        In terms of variety of languages, there are many examples of linguistic diversity around the world. Linguistic diversity is sometimes measured using a language diversity index, of which there are several. These tools examine the likelihood of two given people in a country or region speaking the same native language. If virtually everyone in a country speaks the same language, the diversity index will approach 0. If there is a very high degree of native language diversity, the index will approach 1. Countries with a low diversity index include Britain, Brazil, Australia, and Japan, all of which have an index score of 0.2 or less. Diversity is also quite low in the U.S., hovering somewhere between 0.2 and 0.4. Countries with a very high diversity index include South Africa (which has 11 official languages), India, and Papua New Guinea. All of these countries have an index score of 0.8 or higher.

        High levels of linguistic diversity often indicate that a country has one or more of the following:

• A very large population

• Many ethnic groups

• Many historical and current trade routes

• A history of being colonized

• Many mountains and other isolating geographical features

     Countries deal with high levels of linguistic diversity in different ways. In some places, a single language emerges as the lingua franca or common language. In other places, languages are combined to form pidgins and creoles, usually in places where people had to learn to communicate very quickly.

      One small island called South Goulburn, located off the coast of Australia, has an unusual way of dealing with and maintaining linguistic diversity. On that island, the population of around 500 people keep nine languages alive and thriving. Many of those are indigenous Australian languages with very few speakers. On South Goulburn, it is considered somewhat taboo to speak a second language, as languages are closely bound up with personal and cultural identity. Everyone on the island understands some or all 12 of the nine languages, but speak only their own, expecting others to respond in their own languages. This is a phenomenon called receptive multilingualism.

Disponível em: study.com/learn/lesson/linguisticdiversity.html#:~:text=Language%20diversity%2C%20or%20linguistic%20diversity,far%20as%20scientists%20are%20aw