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 10 TEXTOS CESPE/CEBRASPE EM INGLÊS
PARA TRADUZIR

TEXTO 01 – 2019 – CONCURSO CGE/CE

Auditors must avail themselves of professional judgment in planning and

conducting the engagement and in reporting the results.

Professional judgment entails exercising reasonable care and professional

skepticism. The former comprises acting diligently in compliance with applicable
professional standards and ethical principles. The latter requires a questioning
mind, awareness of conditions that may indicate possible misstatement owing
to error or fraud, and a critical assessment of evidence. Professional skepticism
includes being alert to, for example, evidence that contradicts other evidence
obtained or information that brings into question the reliability of documents or
responses to inquiries to be used as evidence. Further, it includes a mindset in
which auditors assume that management is neither dishonest nor of
unquestioned honesty.

Auditors may accept records and documents as genuine unless they have
reason to believe otherwise. Auditors may consider documenting procedures
undertaken to support their application of professional skepticism in highly
judgmental or subjective areas under audit.

Government auditing standards. 2018 (Revision).

Comptroller General of the USA (adapted).

***

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TEXTO 02 – 2019 – CONCURSO CGE/CE

Accountability, good government and public trust are inextricably bound.

Supreme Audit Institutions fulfil an exceptional role in the public domain,
checking if governments 4 spend their money properly. They are like
‘watchdogs’ for citizens and parliaments with the purpose of auditing public
expenditure and examining the effectiveness of policies. They 7 aim to enhance
the trustworthiness of government institutions, all the more so in fragile
democracies. They do so, for instance, in striving to disclose cases of
corruption, not just in the 10 highest echelons of government, but also in
everyday petty bribery. And they can be found counting houses, roads and
water taps, to see if government’s promises are being kept.

Roel Janssen. The art of audit. Amsterdam University Press, 2016 (adapted).

***

TEXTO 03 – 2019 – CONCURSO IPHAN

Language situation on the Internet: sites and users

The Internet is essentially non-geographic, but it is possible to look at the

geography of its users as well as of information placed or exchanged on the
Web. For most of the time the U.S. users and English language content (which
is also U.S. centered) dominated the Internet.

What is the present situation? The art of estimating how many are online
throughout the world is an inexact one at best. Surveys abound, using all sorts
of measurement parameters. The attitudes towards the role of languages on the
Internet are as diverse as the attitudes and opinions that people hold about
languages in general.

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The user groups of different languages are ensuring their presence and usage
by network communities. There are people who, like Yukio Tsuda, consider that
the dominance of English signifies continuity of neo-colonialism through
colonialization of consciousness and ensures social and communication
inequality as well as language discrimination.

The dominance of English language on the Web for a long time was ensured
not only by the place of its origin and international character but by technology
and standards, which did not support different characters and other multilingual
features. At present these technical problems are either solved or under
investigation.

Barriers to localization and multilingualism are falling away. The possibilities

and diversity of language resources as well as means of teaching, learning,
promoting, and practicing language are constantly growing. The major move
was creation of means supporting different character sets.

E. Maceviciute. Multilingual virtual world: languages on the Internet.

Revista Razón y Palabra, n.º 42, 2004 (adapted).

***

TEXTO 04 – 2012 – CONCURSO TCE-ES

Gothenburg, Sweden

The industrial port city of Gothenburg, on Sweden’s west coast, has little of the
glamour that graces the country’s capital, Stockholm. But this once resolutely
working-class city is nevertheless making a name for itself as a new hive of the
creative arts, with its homegrown fashion labels and upstart indie bands, its
jovial craft beer bars and alternative arts scene. Gothenburg (Goteborg in
Swedish) is also the fitting host to Scandinavia’s leading film festival and hugely

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popular music festivals. These days, the cool cultural revival happening in
Sweden’s second-largest city appears well under way.

Those who like coffee cannot miss Bar Centro, a small coffee shop where the
espresso is made to high Italian standards and patrons often linger on the stoop
and curb outside. Then there are the charming cobblestone streets of the
historic Haga neighborhood, which is peppered with classic Swedish cafes that
sell absurdly oversize kanelbullar (cinnamon buns) known as Hagabullar.

Internet: <www.nytimes.com> (adapted).

***

TEXTO 05 – 2012 – CONCURSO TCE-ES

Development must be less about growth, more about wellbeing

Sustainable development will only succeed if politicians prioritise

people’s needs over economic progress, says new report

People and their wellbeing need to be at the centre of development, with less
emphasis on economic growth, according to a new report, but this requires
philanthropic and development organisations to challenge current thinking.

“Development is political,” said the final report of the Bellagio Initiative, a six-
month exploration into the future of philanthropy and international development.
“Not everyone can be a winner at the same time, but if no one among the
winners is prepared to give up just a little in order to reach politically sustainable
solutions, then we will all lose out. The real wellbeing challenge is not just to
find ways to live well, but for us to find ways to live well together.”

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Care work was cited as an example of an area that would receive greater
attention under the new approach. Care for children and the elderly — work
often done by women — is systematically undervalued and overlooked in the
development agenda, said the report.

Internet: <www.guardian.co.uk> (adapted)

***

TEXTO 06 – 2018 – ABIN

Cyber-cafés were once a favoured tool of Western intelligence and security

agencies. They were inconspicuous, cheap to establish and highly effective. Set
up near an 4 international summit buzzing with targets, or close to a place
where drug-dealers peddle their wares, these facilities allowed their masters to
monitor browsing habits, obtain targets’ logins 7 and passwords, and plant
spyware for future use. This was legal: consent was buried in the terms and
conditions which users clicked on without reading. And in a neat twist, 10
security-conscious people trying to avoid using their own computers favoured
such places. Some would hop between cafés, unaware that all the convenient
ones were run by the authorities.

Not any more. Edward Snowden, a former contractor for America’s National
Security Agency (NSA) now living in Moscow, revealed the use of cyber-cafés
to spy on the G20 16 summit in London in 2009. Now people are wary. In many
countries the cyber-cafés have been closed. The staff who ran them have had
to be moved (and in some cases given costly 19 new identities).

The episode highlights one of the most important trends in modern intelligence
work. Collecting electronic information is generally getting easier. It is hard to
lead a completely non-digital life, and any activity using computers and
networks creates openings for the watchers. An e-mail is as easy to read as a
postcard for anyone with modest technical skills. With a few tweaks, mobile
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phones become tracking beacons and bugging devices. Most people readily
trade private information for convenience. And hacking into computers can
yield vast amounts of intelligence.

A lot of spying, however, has become trickier. It is much more difficult for
intelligence officers to maintain secrecy and create fake identities. And high
expectations of privacy, especially in the digital realm, mean that in many
countries the work of intelligence and security agencies arouses outrage, not
gratitude.

Intelligence and democracy — a new age of espionage. In: The Economist,

30/7/2015 (adapted)

***

TEXTO 07 – 2013 – SEFAZ-ES

It is well accepted and acknowledged that service quality is essential for firm
success. The problem with the measurement of service quality is that it is not
easily 4 identifiable and measurable. Unlike the quality of goods, which
can be measured objectively, service quality is an abstract and elusive
construct because of three features unique to services: intangibility,
heterogeneity, and inseparability of production and consumption. Despite the
complexity of the issue, a consensus has emerged in the literature to measure
service quality using clients’ perceptions of the service delivered.

Only few studies in auditing have adopted the service quality approach, where
clients are asked to assess their current (and/or former) auditor (i.e., audit firm
and/or audit team). However, the latter approach has several advantages
because it allows overall client satisfaction to be determined and also
16 identification of the attributes that drive client satisfaction.

Internet: <http://onlinelibrary.wiley.com> (adapted).

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 ***

TEXTO 08 – 2013 – SEFAZ-ES

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 19 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: <http://onlinelibrary.wiley.com> (adapted).

***

TEXTO 09 – 2015 – STJ

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The Brazilian artists OSGEMEOS are used to exhibiting their work in sizeable
spaces. Their flat-nosed yellow characters — their signature — have appeared
on murals, concrete grain silos, an 800-year-old castle, and a plane. This month
the duo will take it one step further, illuminating New York City’s Times Square
billboards with rotund, bobbing heads.

The work, entitled Parallel Connection, appears as part of the Times Square
Arts’ Midnight Moment series. The public arts program has featured a new artist
every month since 2012. For Gustavo and Otavio Pandolfo, the twins behind
OSGEMEOS, the work is a dialogue between two worlds — the imaginary and
the real.

Director of Times Square Arts Sherry Dobbin says the ongoing exhibit, which
has showcased artists like Tracey Emin, Isaac Julien, and Andy Warhol, is an
opportunity to expose general audiences to high quality, contemporary art.
“Nowhere else in the world, there is this iconic cannon of electronic billboards.
We’re looking for a combination of emerging and established artists, a diversity
of style, and we are really interested in those who want to play with public
space”.

Born in São Paulo and working under the name OSGEMEOS since 1987, the
siblings work alongside each other on each project, and have always
communicated in an artistic way. The two have worked in many mediums
including graffiti, drawings, paintings, sculptures, and most recently,
animation.

Brazilian twin artists OSGEMEOS make heads rain on 42nd Street. Internet:
<http://edition.cnn.com> (adapted).

***

TEXTO 10 – 2015 – STJ

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The business world has indeed left the legal world behind when it comes to
using technology. Often, the reason businesses have moved to using
technology is that it is more cost effective to share and store information
digitally. That is also why the courts should do the same.

The Internet now provides a wide range of legal information, and the benefit of
information being provided in this way is that it can be kept up-to-date as the
law changes. Not only can the Internet assist in legal research, but it can also
assist in court processes generally, that is, in trial preparation
and in the courtroom throughout the hearing.

Allison Stanfield. Cyber courts: using the Internet to assist court

processes. Internet: <www7.scu.edu.au> (adapted).

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