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Gonnapass xin gửi lại sưu tầm Đề thi CPA tham khảo môn Tiếng anh 2022 của kì thi kế toán kiểm toán viên Việt Nam (CPA) do Bộ Tài chính tổ chức để các bạn tự học và tham khảo nhé!
Tóm tắt
Đề chẵn
Part I. READING
Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences:
| container | friendly | than | removed | encouragement |
| choice | exhibit | disappear | talent | coincidence |
| nations | gambler | good | behavior | reorganization |
| waiting | in | stripes | highly | infection |
- In the future the public will have a wider…….. of television programs.
- Without his teacher’s……… he would have given up long ago.
- Jane’s party was more of an endurance test……… anything else.
- A full-scale……… of our company is urgently needed.
- I need a………. to put the leftovers in.
- He was so embarrassed that he wanted to………..
- I ………..the food from the fridge because it smelled bad.
- The artist hoped to……… her paintings in galleries worldwide.
- There are a lot of …………in Africa.
- His little sister got in trouble for her bad………….
- My dad got a new tie with red and blue……….. on it.
- Clean your cut carefully so you don’t get a(n)…………….
- It was just a(n)………… that we were both on the bus together.
- He is a…………….. -paid senior executive.
- John was a big…………… who spent all his money in casinos.
Section 2: Read the following passages and do the tasks follow:
Passage 1: Read the passage and answer the questions:
Seasons are different because the earth travels around the sun. This is called the earth’s orbit. As the earth orbits, it is also tilted. That means that the earth doesn’t stand up straight. So when the earth moves, we get different amounts of sunlight.
Imagine we are in the northern part of the earth. In summer, this part is tilted toward the sun. So we have more sunlight and hotter days. In winter, this part is tilted away from the sun. This means that we get less sunlight and our days are colder! Our seasons change because
the earth moves throughout the year.
- What is this passage mainly about?
- What is the earth’s orbit?
- What do we get as the earth moves?
- What season does the northern part of the earth experience when it is tilted toward the sun?
- What does it mean when we say the earth is tilted?
Passage 2: Read the passage carefully and choose ONE which you think fits best
Some of the earliest forms of metal coins appeared in China around 1000 B.C. Silver coins started to be made in Turkey around 600 B.C. Soon after, the techniques for making coins were copied and improved by the Greek and Roman empires.
Later, paper money was developed and used in China around A.D. 800. Coins were heavy and bulky, so carrying lots of money was not easy. Paper money solved this problem. Now most countries use both paper and coin money. Furthermore, in this digital age, people can buy things without paper money by using a credit card. In the future, it is likely that an even more advanced form of money will be used.
1.What is this passage mainly about?
- Why paper money is better than coins
- How the barter system caused problems
- How money was first created and developed
- How trade was developed between countries
6.What country is mentioned as having used the first metal coins?
- Turkey
- China
- Greece
- Rome
7.What is NOT true about paper money?
- It was created after the invention of coins.
- It was first made in Turkey and improved in Greece.
- It made it possible for people to carry lots of money.
- Before the Tang Dynasty, people did not use paper money.
What can be inferred from this passage?
- Coins will be made of plastic in the future.
- Money will continue to develop and change.
- People usually traded animals in the barter system.
- The idea of credit cards was first developed in Greece.
Which can replace the word “improved” in the first paragraph?
- provided
- upgraded
- damaged
- increased
Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0).
You can keep your (0) money at home, but it’s (1)……. to keep it in a (2)……… . And if you put it in a savings (3) …….., the bank will pay you interest. Banks do this because it helps them (4)…….. money. First, people put their money into a savings account. The bank then (5)…….. this money as (6)…….. to other people who need Later, these people pay (7)……… the money with interest. This (8)………… .is much than the interest you earn from your savings account. In this way, banks make
Part II. WRITING
Section 1: The words in brackets can be used to form words that fit into the following sentences.
Example: I………. this morning, and I was late for work (SLEEP)
Answer: I overslept this morning, and I was late for work.
- She always does her homework with great……….. (ACCURATE)
- We live in an …………world, so people and governments make mistakes all the time. (PERFECT)
- He has loved her………. ever since they first met. (PASSION)
- It’s………… to say that they lost the game because they defended so poorly. (NEED)
- Make sure the hairdryer is………… before you fix the switch. (CONNECT)
Section 2: Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases.
Example: I / use / live / this / house / when / young.
Answer: I used to live in this house when I was young.
- say / travel / mind / they / broadens
- have / experts / find / tried / personnel / solution to / problems
- he / store / job / as / department / sales assistant / in / took / big
- population / country / explosion / is facing
- new / travel agency / opened / business / sufhmer / last / for
- issues / was / maintenance / offline / due to / server
- unable / his friend / a low / on / is / to live / such / salary
- was / person / to / vacancy / he / right / fill /
- prices / has / raw materials / increased / down, / and / productivity / of / gone / have
- as / baby / laughed / with / toys / she / loudly / played / her
Section 3: Finish each of the following sentences in such a way that it means exactly the same as the sentence printed before it.
Example: She needs to study harder.
Answer: She doesn ’t study hard enough.
- “Let’s go fishing.”
Mary suggests…………………………………………………………….
- An couldn’t go swimming because of the rain heavily.
The rain was too……………………………………………………………
- Lan won’t lose weight if she doesn’t stop eating much.
Unless Lan………………………………………………………………….
- They say that the company is in difficulty.
The company……………………………………………………………….
- It is a six-hour drive from Phu Yen to Ho Chi Minh city.
It takes………………………………………………………………………..
Section 4: Translation
- Translate the following sentences into Vietnamese
- An important consideration in completing the audit is determination of whether the
disclosures in the financial statements are adequate. - Auditors have the responsibility of considering certain financial statement disclosures
connected with the financial statements. - The law requires that each annual report of a company contain an internal control
report. - Each public accounting firm that prepares the audit report according to Audit
Standard #2 must report on the assessment made by the management. - Companies must disclose all off-balance sheet transactions.
- Translate the following sentences into English.
- Ở một số quốc gia, chẳng hạn như Đức, hội đồng quản trị nhân được một báo cáo đặc biệt và chi tiết hơn nhiều so với ý kiến kiểm toán
- Ngân hàng phải tự bảo vệ mình trước những rủi ro này
- Một ví dụ nổi tiếng là rủi ro tín dụng, tức là rủi ro con nợ không trả
- Đây là một bài học quan trọng cho các doanh nghiệp
- Công ty định kỳ cần phải có báo cáo kiểm toán
Đề lẻ
Part I. READING
Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences:
| distance | friendly | like | stretch | extremely |
| affect | for | moisture | talent | recovery |
| shortcut | effect | well | underwater | reflecting |
| waiting | in | getting | diverse | mining |
- …………….for gold and salt is hard!
- Colors can…………… the way we think and feel.
- It is not good to get……………. on your cell phone.
- Hoa was…………… pleased that she got an A for her assignment.
- Last summer, I learned to dive……………
- The………… looked short but was actually very far.
- We took a………………. home and saved ten minutes.
- He is very………….. Everybody likes him.
- The Rocky Mountains…………… from Canada to the U.S.
- I love your paintings! You have so much……………… for art.
- Take this medicine and you will soon have a full……………….
- My classmates are very……………… They come from many different countries.
- I’m………….. for the train.
- The earth is slowly…………… warmer.
- The director made many films…………… his long career.
Section 2: Read the following passages and do the tasks follow:
Passage 1: Read the passage and answer the questions:
Salt is a type of mineral. Not only does salt improve our diets, it is essential for our health. Our muscles need it to move. Our hearts need it to beat. Even the brain and nerves need salt to communicate and function properly. If we do not get enough salt, the systems in our bodies do not work well. We might get tired, and our thinking might slow down.
However, just as too much salt can ruin the flavor of food, it can also harm our bodies. Scientists say that too much salt can cause high blood pressure. This is dangerous because it can lead to heart problems.
- What is this passage mainly about?
- Does salt improve our diets?
- Why do our brain and nerves need salt?
- What happens when we eat too much salt?
- Why is high blood pressure dangerous?
Passage 2: Read the passage carefully and choose ONE which you think fits best
When you put money in a savings account, the bank pays you some extra money each month. The money you put in is called a deposit. The money the bank pays you for your deposit is the interest.
Why would banks protect your money and still pay you interest? The reason is that banks take your deposit and lend it to other people. When people borrow from banks, this money is called a loan. They have to pay interest. This interest is much higher than the interest banks pay for deposits. The bank needs deposits so that it can make money by lending money.
What is this passage mainly about?
- how interest rates are decided
- the meanings of banking terms
- how banks make money and give interest
- why keeping money in the bank is safer than keeping it at home
What is the money you put in a savings account?
- a guard .
- a deposit
- the interest
- a loan
How do banks make money from loans?
- They charge interest on them.
- They use it to start businesses.
- They sell things like houses or cars.
- They charge people to make deposits.
Which is TRUE according to this passage?
- The average interest rate is 2% a year.
- People can only borrow money if they have a savings account.
- Your money will grow faster if you take it out of a savings account.
- Savings account interest rates are lower than loan interest rates.
Why do banks encourage people to keep their money in the bank?
- They take your deposits and keep them safe.
- They take your deposits and charge you a high interest rate.
- They need deposits so that they can make money by lending money.
- They lend money to other people if they have a savings account.
Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0).
In the past, people (0) traded for things they needed. This is called the (1)………… system. But it (2)………… some problems, so money was invented. Early (3)………………. coins appeared in China around 1000 B.C. Around 600 B.C., silver (4)………….. were first made in Turkey. These (5)………. were copied by the Greeks and Romans.
Later, around (6)…………. year A.D. 800, paper (7)……… was developed in China. In this digital (8)……….. , people also use credit cards. And in the (9)…………. , people might use money that is even (10)………….. advanced.
Part II. WRITING
Section 1: The words in brackets can be used to form words that fit into the following sentences.
Example: I this morning, and I was late for work (SLEEP)
Answer: I overslept this morning, and I was late for work.
- I am so with your report. Surely, you can do better. (SATISFY)
- You should be proud of your over the last three years. (ACHIEVE)
- The town spent more money on and health than ever before. (HOUSE)
- She has received three marriage this year. (PROPOSE)
- Mom opened the door and crept into the room. (CAUTION)
Section 2: Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases.
Example: I / use / live / this / house / when / young.
Answer: I used to live in this house when I was young.
- how / these various / ask / colors / we / can see / might / you
- give / are / to / no / objects / perspective / there
- for longer / using / of time / could / food / last / periods / salt, / by
- sea animals / their prey coming / and to be / cause / unable to hear / to get lost/ the noises
- wanted / there grew, / their wastes / more advanced / people / get rid of / system / as the cities
- special treatment / again / it / usable / clean and / to make / needs / the wastewater
- bulky, / so / carrying / heavy and / money / was not / were /easy / lots of / Coins
- is / other people / and lend / take / your deposit / it to / that / banks / the / reason
- to keep / there are / need fur / anymore, / other materials / don’t / warm / now / since / they
- your / drive / becomes / faster / you / car / less / economical
Section 3: Finish each of the following sentences in such a way that it means exactly the same as the sentence printed before it.
Example: She .needs to study harder.
Answer: *She doesn’t study hard enough.
1.Mary has been playing the guitar since she was six.
Mary started…………………………………………………………..
2.Linh didn’t go home until she finishes all the tasks.
It was not……………………………………………………………….
3.John walks to school in 20 minutes.
It takes John………………………………………………………
4.It’s not worth getting upset about this.
There’s no point………………………………………………………….
5.I don’t love you anymore.
I no……………………………………………………………………..
Section 4: Translation
- Translate the following sentences into Vietnamese
- The elements of quality control policies adopted by an audit firm normally incorporate policies related to general firm activities.
- In addition to financial information, an auditor may be required to attest to the representational quality of non-fmancial information such as footnote disclosures and the directors’ report.
- A large part of their work consists of operational audits.
- In many countries, internal auditors are heavily involved in financial audits.
- The internal audit department reports directly to the president or board of directors.
- Translate the following sentences into English.
- Kiểm soát chất lượng áp dụng cho nguồn nhân lực bao gồm các yêu cầu đạo đức
- Các chính sách và thủ tụ kiểm soát chất lượng phải được lập thành văn bảng và dùng truyền đặt tới nhận sự của công ty
- Bảng quy trình kiểm toán, kiếm toán viên nâng cao tính hữu ích và giá trị của các báo cáo tài chính, nhưng cũng làm tăng độ tin cậy của các thông tin chưa được kiểm toán khác do ban quản lí công bố
- Nhiều công ty và tổ chức lớn duy trì độ ngũ nhân viên kiểm toán nội bộ
- Kiểm toán viên nội bộ được các công ty tuyển dụng để điều tra và đánh giá hiệu quả của các hoạt động của công ty để quản lí
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