Gonnapass xin gửi lại sưu tầm Đề thi CPA và đáp án tham khảo môn Tiếng anh 2015 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!

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Tóm tắt

Tài liệu thi CPA môn Tiếng Anh

Đề chẵn

PART I. READING

Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences:

challenging	friendly	than	Removed	moisture
mining	exhibiting	disappear	talent	coincidence
childish	gambler	finished	choice	reorganization
collection	in	stripes	highly	infection

The company is planning to start …………………… operations in the region.
The store offers a wide …………………… of colors and sizes.
The air was thick with ……………………, making it feel humid and uncomfortable.
The job is very ……………………, but rewarding.
She has a …………………… fear of the dark.
His bright red shoes have white …………………… across them.
The construction of the new building is almost …………………… .
The manager had the outdated files …………………… to make room for more important documents.
The museum is …………………… a collection of ancient artifacts.
His dedication to his craft demonstrates the …………………… required to succeed in the field.
She is a …………………… skilled surgeon.
More …………………… anything else, he loves to play video games.
The doctor prescribed antibiotics to treat the bacterial …………………… .
It was pure …………………… that we ran into each other at the concert after years of no contact.
He is a professional …………………… who spends all his time betting on sports.

Section 2: Read the following passages and do the tasks follow:

Passage 1: Read the passage and answer the questions:

The Amazon rainforest, often called the “lungs of the Earth,” is a vital ecosystem. It helps regulate the Earth’s climate by absorbing vast amounts of carbon dioxide and producing a significant portion of the world’s oxygen. This forest is home to millions of plant and animal species, many of which are found nowhere else in the world. However, deforestation, caused by activities like logging and agriculture, is threatening the Amazon’s delicate balance. This has a negative impact on the environment, as it disrupts the habitat of countless species and contributes to climate change.

What is this passage mainly about?
What is the Amazon rainforest often called?
What does the Amazon Rainforest help regulate?
What is a major threat to the Amazon rainforest?
Is it true to say that the Amazon rainforest is not affected by human activities?

Passage 2: Read the passage carefully and choose ONE which you think fits best

Electric cars have gained popularity in recent years due to concerns about air pollution and climate change. These cars are powered by electricity rather than gasoline, making them more environmentally friendly. Electric cars have fewer moving parts than traditional gasoline-powered cars, which means they require less maintenance. They also produce no emissions, which helps reduce air pollution. Many governments are now offering incentives to encourage people to buy electric cars, such as tax breaks and rebates. As technology improves, electric cars are becoming more affordable and efficient, and they are expected to become a major part of the global automobile market in the future.

What is this passage mainly about?
The history of electric cars
The benefits of electric cars
How electric cars are made
The cost of electric cars
What do electric cars use as power?
Gasoline b. Wind energy c. Electricity d. Solar energy
Why are electric cars considered environmentally friendly?
They require less maintenance.
They produce no emissions.
They are made from recycled materials.
They are cheaper than gasoline cars.
What can be inferred from this passage?
Electric cars are very expensive and hard to find.
Electric cars are becoming more affordable and efficient.
Electric cars are only used in some countries.
Electric cars are less popular than gasoline cars.
Which word can replace “incentives” in the paragraph?
punishment b. discounts c. encouragements d. tax

Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0).

A (0) …..healthy…… lifestyle is important for everyone, and one of the best ways to improve your (1) ___________ is through regular (2) ___________. Exercise helps you (3) ___________ your body and keeps your heart in good condition. It can also make you feel more (4) ___________ and energized throughout the day. While some people prefer going to the gym, others enjoy (5) ___________ outdoors. Walking, running, cycling, or swimming are all great (6) ___________ of exercise. To stay motivated, it’s important to (7) ___________ achievable goals, such as exercising for 30 minutes each day. If you are new to exercising, you may want to start slowly and gradually increase your workout (8) ___________. Eating a balanced diet is another key component of staying (9) ___________. Don’t forget to drink plenty of water, too. Finally, getting enough sleep is crucial for (10) ___________ your body and mind to recover and function well.

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.

There is evidence of some ………… and inadequacies. (ACCURATE)
She won’t tolerate ………… in her own or anyone else’s work. (PERFECT)
The cows got into the garden through a gate ………… left open. (CAUTION)
He was very ………… about the upcoming exam. (NERVE)
His ………… in the project was impressive. (CONTRIBUTE)

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.

job / she / took / new / the / last / year ……………………………………………………………………………………………………………………..
have / waiting / I / for / an / hour / train / the / been / for ……………………………………………………………………………………………………………………..
mountain / climbed / high / we / peak / the / yesterday ……………………………………………………………………………………………………………………..
sick / wasn’t / Mary / she / last / school / to / go / week / able / to / because / was ……………………………………………………………………………………………………………………..
best / worked / the / as / team / together / the / team ……………………………………………………………………………………………………………………..
book / her / finished / reading / she ……………………………………………………………………………………………………………………..
finished / we / restaurant / at / lunch / the ……………………………………………………………………………………………………………………..

hand / sister / birthday / the / wrapped / gift/ my / by ……………………………………………………………………………………………………………………..
train / arrived / early / the / station / the / at ……………………………………………………………………………………………………………………..
to / rain / last / holiday / canceled / we / vacation / our / due / the ……………………………………………………………………………………………………………………..

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: Sentence: She needs to study harder. Answer: She doesn’t study hard enough.

I regret not studying harder.

I wish ………………………………………………………………………………………………………………..

The weather was too bad for us to go out.

The weather wasn’t……………………………………………………………………………………………….

He is so lazy that he never does any work.

He is such …………………………………………………………………………………………………………..

Jack will never get the job if he doesn’t improve his resume.

Unless Jack …………………………………………………………………………………………………………

She didn’t eat enough, so she felt weak.

If she…………………………………………………………………………………………………………………..

Section 4: Translation

4.1. Translate the following sentences into Vietnamese

Our main goal is to become a leading company in the industry. ……………………………………………………………………………………………………………………..
The company has invested heavily in research and development of new products. ……………………………………………………………………………………………………………………..

In addition to technical accounting and auditing skills, future auditors will need soft skills such as communication skills and adaptability to change.

……………………………………………………………………………………………………………………..

The audit team must assess whether the internal controls of the company are sufficient to ensure accurate financial reporting.

……………………………………………………………………………………………………………………..

The auditor must evaluate whether the financial statements reflect the true financial position of the company.

……………………………………………………………………………………………………………………..

4.2. Translate the following sentences into English.

Chúng ta cần phải thích ứng với những thay đổi của thị trường.

……………………………………………………………………………………………………………………..

Chúng tôi cần phải cải thiện dịch vụ khách hàng của mình.

……………………………………………………………………………………………………………………..

Kiểm toán viên thực hiện các cuộc kiểm toán để xác minh rằng các báo cáo tài chính của công ty tuân thủ các nguyên tắc kế toán và các quy định pháp luật.

……………………………………………………………………………………………………………………..

Việc kiểm toán giúp phát hiện và ngăn chặn các sai sót, gian lận và rủi ro tài chính.

……………………………………………………………………………………………………………………..

Các kiểm toán viên thường phải đối mặt với nhiều thách thức như áp lực thời gian, rủi ro gian lận, và sự phát triển nhanh chóng của công nghệ.

……………………………………………………………………………………………………………………..

Đề lẻ

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	Challenging
choice	exhibit	disappear	talent	coincidence
childish	gambler	good	behavior	reorganization
collection	frozen	stripes	highly	infection

The restaurant offers a wide …………………… of dishes, from Italian to Thai cuisine.
The museum has an amazing …………………… of ancient artifacts.
Rather …………………… studying, Jane spent her time watching TV.
The development of the new software was quite …………………… .
Their …………………… behavior at the party surprised everyone.
The frog’s natural camouflage allowed it to …………………… from view when predators were near.
The tumor was …………………… successfully.
His …………………… seemed furtive as they entered the store, but then she remembered their upcoming anniversary and the situation became almost predictable.
The shirt has blue and white …………………… .
…………………… in anticipation, she waited for the results of the exam.
The scientist was known for his groundbreaking …………………… in the field of genetics.
The new office layout was part of a larger …………………… to increase productivity.
It is important to follow the doctor’s advice to avoid an …………………… after surgery.
It was a strange …………………… that we met at the same time.
The …………………… lost all his money.

Section 2: Read the following passages and do the tasks follow

Passage 1: Read the passage and answer the questions

Climate change is a global issue that has significant impacts on the Earth’s environment. Rising global temperatures are causing sea levels to rise, leading to coastal erosion and flooding. Extreme weather events, such as hurricanes, droughts, and heatwaves, are becoming more frequent and intense. Ecosystems are being disrupted, leading to biodiversity loss and habitat destruction. Human activities, such as the burning of fossil fuels, are the primary drivers of climate change. To mitigate the effects of climate change, it is essential to reduce greenhouse gas emissions by transitioning to cleaner energy sources.

What is this passage mainly about?

………………………………………………………………………………………………

What is the primary cause of climate change?

……………………………………………………………………………………………

What are some of the effects of climate change?

………………………………………………………………………………………………

Is it true to say that climate change is caused solely by natural factors?

………………………………………………………………………………………………

What is a potential solution to climate change?

………………………………………………………………………………………………

Passage 2: Read the passage carefully and choose ONE which you think fits best

The concept of timekeeping has evolved significantly over the centuries. Ancient civilizations, such as the Egyptians and Sumerians, used basic methods to measure time, like the sundial and water clocks. The ancient Egyptians were the first to divide the day into 24 hours, using their observation of the sun’s position. By the 14th century, mechanical clocks were invented in Europe, which marked a major advancement in timekeeping. These clocks helped to organize daily life and were essential for navigation at sea. Today, digital clocks and atomic clocks provide incredibly accurate measurements of time. Despite technological advancements, the need for timekeeping has remained essential to human society.

What is this passage mainly about?
The history of timekeeping
The invention of mechanical clocks
How the sundial works
The importance of navigation
Which ancient civilization first divided the day into 24 hours?
Sumerians
Egyptians
Romans
Greeks
What was a major advancement in timekeeping during the 14th century?
Water clocks
Sundials
Mechanical clocks
Atomic clocks
What can be inferred from this passage?
People no longer need timekeeping tools.
Timekeeping has always been important for society.
Timekeeping started with digital clocks.
Timekeeping has only been used for navigation.
Which can replace the word “evolved” in the paragraph?
developed
disappeared
ignored
stayed

Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0).

Many people think (0) ….that…… getting a good job depends on having a (1) ………………….. degree. However, (2) ………………….. people have found that experience is just as important. If you are good at (3) ………………….. you do, your work will speak for itself. In some cases, having a portfolio can be (4) ………………….. important than a university degree. This is particularly true in areas like technology, where (5) ………………….. skills and hands-on knowledge are highly valued. Employers are often looking for (6) ………………….. who can perform in real-world situations. In the future, it’s likely that companies will focus more on (7) ………………….. skills and personal traits, (8) ………………….. as communication, problem-solving, and the ability to work in a team. Having a degree may still help, but it’s not the only (9) ………………….. to success. In the end, your experience can (10) ………………….. all the difference.

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 passed the test with excellent ………………….. . (PREPARE)
The team showed great ………………….. during the championship match. (DETERMINE)
His ………………….. attitude made him very popular at work. (FRIEND)
We need to work on improving our customer ………………….. . (SATISFY)
Due to technical difficulties, the internet connection became………….. . (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.

always / solving / a / very / problems / he / creative / approach / has / to / ……………………………………………………………………………………………………………………..
company / new / employees / the / meeting / for / held / the / a / meeting ……………………………………………………………………………………………………………………..
the / moved / to / the / took / job / he / new / office / and ……………………………………………………………………………………………………………………..
weather / very / unusual / this / is / year / the ……………………………………………………………………………………………………………………..
increased / has / sales / significantly / the / company / this / year ……………………………………………………………………………………………………………………..
he / his / very / looks / father / much / like ……………………………………………………………………………………………………………………..
working / has / been / she / hard / lately ……………………………………………………………………………………………………………………..
finished / he / the / yet / report / hasn’t ……………………………………………………………………………………………………………………..
is / good / usually / manager / a / team / at / working / good / a / with ……………………………………………………………………………………………………………………..
in / many / believe / luck / people ……………………………………………………………………………………………………………………..

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: Sentence: She needs to study harder.

Answer: She doesn’t study hard enough.

“I’ll help you with your homework.”

Tom offers…………………………………………………………………………………………………….

It’s a ten-minute walk to the nearest shop.

It takes………………………………………………………………………………………………………….

The storm was so strong that we couldn’t go sailing.

The storm was too ……………………………………………………………………

If David doesn’t stop smoking, he will harm his health.

Unless ……………………………………………………………………………………

It’s a pity she didn’t accept the job.

I wish ……………………………………………………………………………………

Section 4: Translation

4.1. Translate the following sentences into Vietnamese

Companies need to have an audit report on a regular basis

……………………………………………………………………………………………………………………..

An Italian was very puzzled at Americans’ use of the phrase, “Oh, really?” in group conversations.

……………………………………………………………………………………………………………………..

The auditor must evaluate whether the financial statements reflect the true financial position of the company.

……………………………………………………………………………………………………………………..

Auditors are required to assess the accuracy and completeness of the company’s financial disclosures.

…………………………………………………………………………………………………………………………

It is necessary for companies to disclose any potential risks that may affect their financial performance.

…………………………………………………………………………………………………………………………

4.2. Translate the following sentences into English

Chúng ta cần phải cắt giảm chi phí để tăng lợi nhuận.

…………………………………………………………………………………………………………………………..

Chúng tôi sẽ tăng cường hợp tác với các đối tác chiến lược.

……………………………………………………………………………………………………………………..

Để trở thành một kiểm toán viên, thông thường bạn cần có bằng cấp về kế toán hoặc tài chính.

……………………………………………………………………………………………………………………..

Công nghệ đang thay đổi cách thức làm việc của kiểm toán viên.

……………………………………………………………………………………………………………………..

Các kiểm toán viên thường thực hiện các công việc như kiểm tra sổ sách kế toán, đánh giá hệ thống kiểm soát nội bộ, và đưa ra ý kiến chuyên môn về báo cáo tài chính.

……………………………………………………………………………………………………………………..