Questão
ID 568853Disciplina: Língua Inglesa
Assunto: Substituição de Palavras e Reescrita de Frases | Word Substitution And Sentence Rewriting
Ano: 2014 Banca: CESPE CEBRASPE - Centro de Seleção e de Promoção de Eventos UnB Órgão: Câmara dos Deputados
Shining a light on the auditors
1 ___________ Every financial meltdown prompts a hunt forEvery financial meltdown prompts a hunt for
scapegoats. In the wake of the most recent one, calls to reform
accounting have grown particularly loud, and action is on the
4 way. In the coming months both America and the European
Union are expected to introduce new rules aimed at enhancing
auditors’ independence. But for all the heated debate over the
7 changes, any improvement is likely to be modest.
___________ America’s bean-counters were effectively
self-regulating until 2002. That year, following a wave of
10 accounting scandals, Congress passed the Sarbanes-Oxley act
to reform corporate governance. It limited the consulting work
firms could do for their audit clients and set up a new regulator,
13 the Public Company Accounting Oversight Board. At a
meeting on December 4th it outlined three policies it expects to
implement by the end of 2014.
16___________ One aims to make audit reports more useful by
requiring a section highlighting “critical audit matters” — the
high-stakes judgment calls that keep accountants up at night,
19 such as how the business being audited has valued its
intangible assets. Another would cut the share of an audit that
accounting firms can outsource without disclosure from 20%
22 to 5%. Such information is valuable in emerging markets,
where local accountants vary widely in quality. The most
controversial reform would identify by name the lead partner
25 responsible for each audit.
___________ Although identifying partners does not increase their
legal liability, it does put their reputation on the line. This
28 seems to make accountants more cautious.
The Economist, December 7th 2013, p. 68 (adapted).
Judge the items below, based on the text above.
If the expression “for all the” (l.6) were replaced by despite the, the text would still be correct and the meaning of the sentence would be maintained, something that would not occur if it were replaced by if there is.