Công nghệ blockchain đang tạo ra những thay đổi sâu sắc trong nhiều lĩnh vực, đặc biệt là trong kiểm toán tài chính. Chủ đề này thường xuyên xuất hiện trong các đề thi IELTS Reading thực tế, đặc biệt từ năm 2020 trở lại đây, khi xu hướng số hóa và công nghệ tài chính trở thành tâm điểm toàn cầu. Khả năng hiểu và phân tích các bài đọc về công nghệ, tài chính là kỹ năng quan trọng giúp bạn đạt band điểm cao.
Trong bài viết này, bạn sẽ được luyện tập với một đề thi IELTS Reading hoàn chỉnh gồm 3 passages theo đúng format thi thật, từ mức độ dễ đến khó. Bạn sẽ học được cách xử lý 40 câu hỏi đa dạng, bao gồm Multiple Choice, True/False/Not Given, Matching Headings, và nhiều dạng bài khác. Mỗi câu hỏi đều có đáp án chi tiết kèm giải thích cụ thể về vị trí thông tin và kỹ thuật paraphrase. Bên cạnh đó, bài viết còn cung cấp bảng từ vựng chuyên ngành về blockchain và tài chính, giúp bạn nâng cao vốn từ học thuật.
Đề thi này phù hợp cho học viên từ band 5.0 trở lên, mong muốn cải thiện kỹ năng đọc hiểu và làm quen với các chủ đề công nghệ – kinh tế trong IELTS.
Hướng dẫn làm bài IELTS Reading
Tổng Quan Về IELTS Reading Test
IELTS Reading Test kéo dài 60 phút và bao gồm 3 passages với tổng cộng 40 câu hỏi. Mỗi câu trả lời đúng được tính 1 điểm, và không bị trừ điểm khi trả lời sai. Độ khó tăng dần từ Passage 1 đến Passage 3.
Phân bổ thời gian khuyến nghị:
- Passage 1: 15-17 phút (13 câu hỏi)
- Passage 2: 18-20 phút (13 câu hỏi)
- Passage 3: 23-25 phút (14 câu hỏi)
Lưu ý dành 2-3 phút cuối để chuyển đáp án vào Answer Sheet, vì không có thời gian thêm sau khi hết giờ.
Các Dạng Câu Hỏi Trong Đề Này
Đề thi mẫu này bao gồm các dạng câu hỏi phổ biến nhất trong IELTS Reading:
- Multiple Choice – Câu hỏi trắc nghiệm
- True/False/Not Given – Xác định thông tin đúng/sai/không có trong bài
- Yes/No/Not Given – Xác định quan điểm tác giả
- Matching Headings – Nối tiêu đề với đoạn văn
- Sentence Completion – Hoàn thành câu
- Summary Completion – Hoàn thành đoạn tóm tắt
- Matching Features – Nối thông tin với đặc điểm
IELTS Reading Practice Test
PASSAGE 1 – The Fundamentals of Blockchain in Modern Finance
Độ khó: Easy (Band 5.0-6.5)
Thời gian đề xuất: 15-17 phút
Blockchain technology has emerged as one of the most revolutionary innovations in the financial sector over the past decade. Originally developed as the underlying technology for Bitcoin in 2008, blockchain has evolved far beyond its cryptocurrency origins to become a fundamental tool that is transforming how financial transactions are recorded, verified, and audited.
At its core, a blockchain is a distributed ledger – a digital record of transactions that is duplicated and distributed across an entire network of computer systems. Unlike traditional databases controlled by a single entity, blockchain operates on a decentralized network where multiple participants, called nodes, maintain identical copies of the ledger. This decentralization is what makes blockchain particularly valuable for financial auditing, as it eliminates the need for a central authority to verify transactions.
The structure of blockchain is relatively straightforward to understand. Each “block” contains a collection of transactions, along with a unique identifier called a hash. When a new transaction occurs, it is broadcast to all nodes in the network. These nodes then validate the transaction using cryptographic algorithms before adding it to a new block. Once verified, the new block is added to the chain in a linear, chronological order, creating a permanent and immutable record. This means that once data is recorded on a blockchain, it becomes extremely difficult to alter or delete, providing an exceptional level of data integrity.
One of the most significant advantages blockchain offers to financial auditing is transparency. In traditional auditing systems, financial records are often stored in separate databases maintained by different parties, making it time-consuming and expensive to verify information. Auditors must request access to multiple systems, cross-reference data, and spend considerable time ensuring that records are accurate and complete. With blockchain, all authorized parties can access the same information simultaneously, reducing the time needed for verification and reconciliation.
Real-time auditing represents another major benefit of blockchain technology. Traditional financial audits are typically conducted periodically – quarterly or annually – meaning that discrepancies or fraudulent activities might not be detected for months. Blockchain enables continuous auditing because every transaction is recorded immediately and becomes visible to all participants. This allows auditors to monitor financial activities as they happen, identifying potential issues almost instantly rather than discovering them long after the fact.
The immutability of blockchain records also addresses one of the fundamental challenges in financial auditing: the risk of data manipulation. In conventional systems, those with administrative access can potentially alter records, whether accidentally or deliberately. This possibility means auditors must implement extensive controls and checks to ensure data hasn’t been tampered with. Blockchain’s design makes unauthorized changes virtually impossible because altering a single block would require changing every subsequent block across all copies of the ledger simultaneously – a feat that would be immediately detected by the network.
Smart contracts add another dimension to blockchain’s auditing capabilities. These are self-executing contracts with the terms of the agreement directly written into code. When predetermined conditions are met, smart contracts automatically execute transactions without human intervention. For auditing purposes, this automation ensures that financial processes follow established rules consistently, reducing the potential for human error or manipulation. Auditors can review the code of smart contracts to verify that transactions comply with regulations and internal policies.
Despite these advantages, implementing blockchain in financial auditing is not without challenges. The technology requires significant infrastructure investment and technical expertise. Many traditional accounting firms must retrain their staff to understand and work with blockchain systems. Additionally, regulatory frameworks are still evolving to accommodate this new technology, creating some uncertainty about compliance requirements.
Energy consumption has also raised concerns, particularly with certain types of blockchain networks that require substantial computing power to validate transactions. However, newer consensus mechanisms are being developed to address these environmental considerations while maintaining the security and reliability that make blockchain valuable for auditing.
Privacy represents another consideration. While blockchain’s transparency is generally advantageous for auditing, some financial information must remain confidential. Organizations are addressing this through permissioned blockchains, where access to certain data is restricted to authorized parties, and through advanced cryptographic techniques that can verify transactions without revealing sensitive details.
Looking ahead, the integration of blockchain into financial auditing appears inevitable. Major accounting firms and financial institutions worldwide are already piloting blockchain-based auditing systems. As the technology matures and becomes more accessible, it is likely to become a standard component of financial oversight, fundamentally changing how auditors work and how organizations maintain financial transparency and accountability.
Questions 1-13
Questions 1-5: Multiple Choice
Choose the correct letter, A, B, C, or D.
-
What was blockchain technology originally created for?
A. Financial auditing systems
B. Banking security measures
C. Bitcoin cryptocurrency
D. Government record-keeping -
According to the passage, a blockchain is primarily described as:
A. a centralized database system
B. a distributed ledger network
C. a government-controlled system
D. a temporary storage solution -
What makes changing blockchain records extremely difficult?
A. Government regulations
B. High financial costs
C. The need to alter all subsequent blocks
D. Limited computer access -
Smart contracts are described as:
A. legal documents signed electronically
B. agreements between auditors and clients
C. self-executing contracts with coded terms
D. traditional contracts stored digitally -
What is mentioned as a concern regarding some blockchain networks?
A. Data storage limitations
B. Energy consumption levels
C. Slow transaction speeds
D. Limited user access
Questions 6-9: True/False/Not Given
Do the following statements agree with the information given in the passage?
Write:
- TRUE if the statement agrees with the information
- FALSE if the statement contradicts the information
- NOT GIVEN if there is no information on this
- Blockchain technology can only be used for cryptocurrency transactions.
- Traditional auditing typically occurs on a quarterly or annual basis.
- All blockchain systems require the same amount of energy to operate.
- Permissioned blockchains can restrict access to certain financial data.
Questions 10-13: Sentence Completion
Complete the sentences below.
Choose NO MORE THAN TWO WORDS from the passage for each answer.
- In a blockchain network, multiple participants called __ maintain copies of the ledger.
- Blockchain enables __ auditing because transactions are recorded immediately.
- Organizations must make significant __ to implement blockchain technology.
- Major accounting firms worldwide are currently __ blockchain-based auditing systems.
PASSAGE 2 – Blockchain’s Impact on Audit Methodologies and Professional Practice
Độ khó: Medium (Band 6.0-7.5)
Thời gian đề xuất: 18-20 phút
The advent of blockchain technology has precipitated a paradigm shift in how financial audits are conceptualized and executed. Traditional audit methodologies, which have remained relatively unchanged for decades, are now being fundamentally reconsidered in light of blockchain’s unique capabilities. This transformation extends beyond mere technological adoption; it represents a comprehensive reimagining of the auditor’s role, the nature of audit evidence, and the very definition of assurance in financial reporting.
Historically, financial auditing has been characterized by periodic examinations of an organization’s financial statements and underlying records. Auditors would select samples of transactions to test, apply various analytical procedures, and ultimately form an opinion on whether the financial statements present a true and fair view of the organization’s financial position. This retrospective approach, while well-established, inherently involves a time lag between when transactions occur and when they are verified. Moreover, the sampling-based nature of traditional audits means that not every transaction is examined, creating potential gaps in verification coverage.
Blockchain fundamentally disrupts this model by enabling what practitioners now term “continuous assurance.” Because blockchain records transactions in real-time with cryptographic verification, the audit trail is created simultaneously with the transaction itself. This eliminates the temporal delay inherent in traditional auditing and allows for perpetual monitoring rather than periodic inspection. Auditors can now access a complete, unalterable record of all transactions rather than working with samples, significantly enhancing the comprehensiveness and reliability of the audit process.
This shift toward continuous assurance has profound implications for the competencies required of modern auditors. Traditional auditing education emphasized skills in sampling techniques, analytical review, and the assessment of internal controls. While these remain relevant, blockchain-based auditing demands additional expertise in distributed systems, cryptography, and data analytics. Auditors must understand how blockchain protocols function, how to verify the integrity of smart contract code, and how to extract and analyze large volumes of transaction data efficiently. Professional accounting bodies worldwide are responding by updating their curricula and certification requirements to incorporate these technological competencies.
Hình minh họa công nghệ blockchain đang thay đổi phương pháp kiểm toán tài chính hiện đại trong IELTS Reading
The nature of audit evidence itself is being redefined through blockchain implementation. In traditional audits, evidence quality is evaluated based on criteria such as relevance, reliability, and sufficiency. Blockchain-based evidence possesses inherently higher reliability due to its cryptographic security and immutability. However, this doesn’t eliminate the auditor’s need for professional judgment. While blockchain can verify that a transaction occurred and was recorded accurately, it cannot necessarily confirm the underlying economic substance of that transaction. For instance, blockchain might confirm that payment was made to a supplier, but it cannot verify that goods were actually delivered or that the pricing was appropriate. Thus, auditors must combine blockchain-verified data with traditional verification procedures to obtain complete assurance.
The governance structures surrounding blockchain implementation also present new audit considerations. In permissioned blockchain systems commonly used in financial applications, questions arise about who controls access to the network, how consensus mechanisms are managed, and whether appropriate segregation of duties exists. Auditors must evaluate these governance arrangements as part of their assessment of internal controls. Additionally, when blockchain networks span multiple organizations or jurisdictions, determining accountability and regulatory compliance becomes more complex.
Regulatory frameworks for blockchain-based financial systems remain in various stages of development globally. Different jurisdictions have adopted diverse approaches, from comprehensive regulation to more permissive frameworks that allow innovation while monitoring for risks. This regulatory heterogeneity creates challenges for auditors, particularly when auditing multinational organizations whose blockchain systems cross borders. Auditors must navigate varying compliance requirements and ensure that blockchain implementations satisfy applicable standards in all relevant jurisdictions.
The integration of blockchain with other emerging technologies amplifies both opportunities and complexities. Artificial intelligence and machine learning algorithms can analyze blockchain data to identify patterns, anomalies, and potential fraud indicators more effectively than manual review. The Internet of Things (IoT) can feed data directly into blockchain systems, creating verified records of physical events such as inventory movements or equipment performance. However, the interoperability of these technologies introduces additional audit considerations regarding data integrity across system boundaries and the reliability of automated data inputs.
Several pioneering organizations have already implemented blockchain-based audit systems with promising results. A major European bank reduced its audit cycle time by 60% after implementing blockchain for trade finance operations. A multinational retailer achieved near-elimination of reconciliation discrepancies in its supplier payments through blockchain implementation. These early adopters report not only efficiency gains but also enhanced confidence in their financial controls and improved relationships with auditors, who can now focus on higher-value analytical activities rather than routine verification tasks.
Nevertheless, widespread adoption faces obstacles beyond purely technical considerations. The significant upfront investment required for blockchain implementation can be prohibitive, particularly for smaller organizations. There are also concerns about scalability – whether blockchain systems can handle the transaction volumes of large enterprises without performance degradation. Change management represents another critical challenge, as implementing blockchain requires fundamental changes to business processes, organizational structures, and corporate culture. Resistance from stakeholders accustomed to traditional systems can impede adoption even when the technical and business cases are compelling.
The evolution of professional standards and audit methodologies continues as experience with blockchain accumulates. Professional bodies such as the International Auditing and Assurance Standards Board are developing guidance on auditing blockchain-based systems. These emerging standards address unique aspects of blockchain audits while maintaining the fundamental principles of auditor independence, due care, and professional skepticism. As these standards mature, they will provide clearer frameworks for auditors and greater consistency in how blockchain-based financial information is assured.
Looking forward, the trajectory appears clear: blockchain will become increasingly integral to financial auditing, though the pace and extent of adoption will vary across industries and regions. The technology promises greater efficiency, transparency, and reliability in financial reporting, but realizing this potential requires thoughtful implementation, ongoing professional development, and evolution of regulatory frameworks. For auditing professionals, the imperative is not whether to engage with blockchain technology, but how to do so effectively while maintaining the trust and assurance that society expects from the auditing profession.
Questions 14-26
Questions 14-18: Yes/No/Not Given
Do the following statements agree with the views of the writer in the passage?
Write:
- YES if the statement agrees with the views of the writer
- NO if the statement contradicts the views of the writer
- NOT GIVEN if it is impossible to say what the writer thinks about this
- Traditional audit methodologies have undergone significant changes in recent decades.
- Blockchain technology allows auditors to examine every transaction rather than just samples.
- Professional accounting bodies have been slow to update their educational requirements.
- Blockchain can verify both the occurrence of a transaction and its economic appropriateness.
- Smaller organizations find the cost of blockchain implementation particularly challenging.
Questions 19-22: Matching Headings
The passage has twelve paragraphs. Choose the correct heading for paragraphs 4, 6, 8, and 10 from the list of headings below.
List of Headings:
i. Regulatory challenges across different countries
ii. New skills required for modern auditors
iii. Early success stories in blockchain adoption
iv. The changing nature of audit evidence
v. Obstacles to widespread implementation
vi. Governance issues in blockchain networks
vii. Future predictions for the auditing profession
viii. Historical context of financial auditing
- Paragraph 4: __
- Paragraph 6: __
- Paragraph 8: __
- Paragraph 10: __
Questions 23-26: Summary Completion
Complete the summary below.
Choose NO MORE THAN TWO WORDS from the passage for each answer.
Blockchain technology is transforming financial auditing by enabling (23) __, which allows for real-time monitoring rather than periodic inspections. This shift requires auditors to develop new skills, including understanding (24) __ and data analytics. While blockchain provides highly reliable evidence due to its immutability, auditors must still verify the (25) __ of transactions using traditional methods. The integration of blockchain with technologies like artificial intelligence and the (26) __ creates both opportunities and additional complexities for auditors.
PASSAGE 3 – The Epistemological and Institutional Dimensions of Blockchain-Enabled Audit Transformation
Độ khó: Hard (Band 7.0-9.0)
Thời gian đề xuất: 23-25 phút
The integration of blockchain technology into financial auditing transcends mere procedural modification; it represents a fundamental epistemological shift in how we conceptualize truth, verification, and assurance in financial reporting. This transformation challenges deeply embedded institutional assumptions about the nature of audit evidence, the social role of auditors, and the very ontology of financial information itself. To fully appreciate the implications of blockchain for auditing, one must examine not only its technical affordances but also how it reconfigures the relationships between stakeholders, alters information asymmetries, and potentially redistributes epistemic authority within financial ecosystems.
Traditional audit theory rests upon what might be termed a “trust-mediated” model of assurance. In this framework, stakeholders who cannot directly verify an organization’s financial claims rely upon auditors as trusted intermediaries who possess both the technical competence and professional independence to provide reliable assurance. This arrangement emerges from and reinforces particular power structures: management controls financial records, auditors possess specialized interpretive capabilities, and various stakeholders depend upon auditors’ opinions to make informed decisions. The auditor’s epistemic authority – their socially recognized capacity to make truthful pronouncements about financial reality – derives from professional credentials, regulatory mandates, and the opacity of financial information to non-experts.
Blockchain disrupts this established architecture by introducing what scholars describe as “algorithmic trust” – trust that derives not from human judgment and institutional reputation but from cryptographic verification and mathematical proof. In blockchain systems, the validity of transactions is established through consensus mechanisms that operate according to predetermined protocols rather than discretionary human assessment. The ledger’s integrity is maintained through computational impossibility – the practical infeasibility of altering records given the cryptographic protections and distributed nature of the system – rather than through institutional safeguards and professional ethics.
This shift from trust-mediated to algorithmically-verified information has profound implications for the locus of epistemic authority in financial reporting. When transaction validity can be cryptographically proven and records are demonstrably immutable, the traditional auditor’s role as intermediary validator becomes less central. Some technologically deterministic perspectives suggest blockchain could eventually render traditional auditing obsolete, as trustless verification eliminates the need for trusted third parties. However, such views underestimate the irreducible elements of human judgment in financial reporting and overlook the socially constructed nature of financial truth.
Chuyển đổi số trong kiểm toán tài chính thông qua blockchain và trí tuệ nhân tạo
While blockchain provides cryptographic certainty about the occurrence and recording of transactions, it cannot address what audit theorists call “representation faithfulness” – whether transactions accurately reflect the underlying economic phenomena they purport to represent. Consider a blockchain-recorded payment to a fictitious supplier: the blockchain confirms the transaction occurred and was recorded immutably, but cannot verify whether the supplier exists, whether goods were delivered, or whether the transaction serves a legitimate business purpose. Similarly, blockchain cannot assess asset valuation, the appropriateness of accounting policy choices, or the reasonableness of management estimates – all areas requiring professional skepticism and contextual judgment.
The persistence of these judgment-intensive audit areas suggests that blockchain will not eliminate auditors but rather transform their function. The disintermediation of routine verification tasks frees auditors to focus on higher-order activities: evaluating strategic risks, assessing the reasonableness of forward-looking information, and analyzing whether financial statements fairly represent economic reality despite being technically accurate. This evolution repositions auditors from validators of transactional data to interpreters of financial narratives and assessors of organizational governance and risk management systems.
This functional transformation necessitates reconceptualizing audit education and professional development. Traditional auditing pedagogy emphasized procedural knowledge – how to plan audits, select samples, perform tests, and document findings. Blockchain-enabled auditing demands greater emphasis on conceptual frameworks, technological literacy, and analytical capabilities. Auditors must understand not merely how to verify data but how to evaluate the epistemological status of different information types, assess the reliability of algorithmically-generated evidence, and identify the boundaries between what can be cryptographically proven and what requires human judgment.
The institutional dimension of this transformation extends beyond individual auditor competencies to encompass fundamental questions about regulatory structures and professional organization. Current audit regulation largely reflects the trust-mediated model, emphasizing auditor independence, ethical standards, and quality control procedures designed to ensure reliable human judgment. As algorithmic verification assumes greater prominence, regulatory frameworks must adapt to address new concerns: the security and governance of blockchain systems, the reliability of smart contract logic, the potential for algorithmic bias, and the accountability mechanisms when decisions are algorithmically determined rather than humanly exercised.
These regulatory challenges are compounded by blockchain’s transnational character. Traditional audit regulation operates primarily within national jurisdictions, reflecting different legal traditions, accounting standards, and regulatory philosophies. Blockchain networks, particularly public or consortium blockchains spanning multiple organizations and countries, resist neat jurisdictional categorization. A single blockchain-based financial system might involve participants in dozens of countries, raising complex questions about which regulatory regime applies, how cross-border audit coordination should occur, and whether existing bilateral or multilateral audit agreements adequately address blockchain-based scenarios.
The political economy of blockchain adoption in auditing reflects broader tensions between innovation and institutional inertia. Established audit firms possess significant vested interests in current arrangements and may perceive blockchain as threatening their business models and professional status. Large firms are investing substantially in blockchain capabilities, driven partly by genuine belief in the technology’s potential and partly by competitive dynamics and fear of being disrupted by more technologically agile competitors. Smaller firms often lack resources for significant blockchain investment, potentially exacerbating concentration in the audit market as technological sophistication becomes a greater competitive differentiator.
From a critical perspective, one must also consider how blockchain-enabled auditing might reproduce or reshape existing inequalities and power relations. While advocates emphasize blockchain’s democratizing potential – greater transparency, reduced information asymmetries, and diminished power of gatekeeping intermediaries – the materialization of these benefits is not inevitable. Implementation costs may favor large, well-resourced organizations over smaller entities. The technical complexity of blockchain systems could create new forms of epistemic privilege for those with technological expertise. Algorithmic opacity – the difficulty of understanding how complex blockchain systems operate – might simply replace one form of information asymmetry with another.
Research on early blockchain implementations in auditing reveals a more nuanced reality than either utopian or dystopian predictions suggest. Organizations report significant benefits in audit efficiency, data reliability, and control effectiveness, alongside challenges in implementation complexity, change management, and interoperability with legacy systems. The most successful implementations appear to be those that thoughtfully combine blockchain’s strengths with traditional audit procedures, rather than attempting wholesale replacement of existing approaches. This suggests an evolutionary rather than revolutionary trajectory, with blockchain gradually augmenting rather than eliminating conventional auditing practices.
The ultimate shape of blockchain-enabled auditing will be determined not solely by technological capabilities but through ongoing negotiation among multiple stakeholders with diverse interests and perspectives. Technology developers, audit professionals, regulators, standard-setters, organizations being audited, and financial statement users all have distinct concerns and priorities that will influence how blockchain is implemented and governed. The outcome will reflect not only what is technically possible but what is socially acceptable, professionally legitimate, economically viable, and politically sustainable. Understanding this transformation thus requires attention to both the technical affordances of blockchain and the social, institutional, and political contexts within which it is deployed.
Questions 27-40
Questions 27-31: Multiple Choice
Choose the correct letter, A, B, C, or D.
-
According to the passage, traditional audit theory is based on:
A. algorithmic verification systems
B. a trust-mediated model of assurance
C. cryptographic proof methods
D. distributed consensus mechanisms -
The concept of “algorithmic trust” refers to trust that comes from:
A. professional credentials and reputation
B. institutional safeguards
C. cryptographic verification and mathematical proof
D. regulatory mandates -
The author suggests that blockchain will:
A. completely eliminate the need for auditors
B. make auditing more expensive
C. transform auditors’ functions rather than eliminate them
D. only benefit large accounting firms -
What does the passage identify as a challenge for blockchain regulation?
A. Blockchain’s transnational character
B. Lack of technological development
C. Resistance from financial statement users
D. Insufficient computing power -
According to the passage, successful blockchain implementations:
A. completely replace traditional audit procedures
B. focus exclusively on technological solutions
C. combine blockchain strengths with traditional methods
D. are only possible in large organizations
Questions 32-36: Matching Features
Match the following concepts (32-36) with the correct descriptions (A-H).
Write the correct letter, A-H.
Concepts:
32. Representation faithfulness
33. Epistemic authority
34. Algorithmic opacity
35. Disintermediation
36. Political economy
Descriptions:
A. The removal of intermediary validators from verification processes
B. The difficulty in understanding how complex blockchain systems operate
C. Whether transactions accurately reflect underlying economic phenomena
D. The socially recognized capacity to make truthful pronouncements
E. The speed at which blockchain processes transactions
F. Tensions between innovation and institutional resistance
G. The cost of implementing blockchain systems
H. The geographic location of blockchain servers
Questions 37-40: Short-answer Questions
Answer the questions below.
Choose NO MORE THAN THREE WORDS from the passage for each answer.
- What type of knowledge did traditional auditing education emphasize?
- What character of blockchain creates challenges for national regulatory frameworks?
- What term describes the fear that drives large audit firms to invest in blockchain?
- According to research, what trajectory does blockchain auditing implementation appear to follow?
Answer Keys – Đáp Án
PASSAGE 1: Questions 1-13
- C
- B
- C
- C
- B
- FALSE
- TRUE
- NOT GIVEN
- TRUE
- nodes
- real-time / continuous
- infrastructure investment
- piloting
PASSAGE 2: Questions 14-26
- NO
- YES
- NOT GIVEN
- NO
- YES
- ii
- vi
- iii
- v
- continuous assurance
- cryptography
- underlying economic substance / economic substance
- Internet of Things / IoT
PASSAGE 3: Questions 27-40
- B
- C
- C
- A
- C
- C
- D
- B
- A
- F
- procedural knowledge
- transnational character
- competitive dynamics / being disrupted
- evolutionary
Giải Thích Đáp Án Chi Tiết
Passage 1 – Giải Thích
Câu 1: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: originally created for
- Vị trí trong bài: Đoạn 1, dòng 2-3
- Giải thích: Bài đọc nói rõ “Originally developed as the underlying technology for Bitcoin in 2008” – công nghệ blockchain ban đầu được phát triển cho Bitcoin. Đáp án C chính xác.
Câu 2: B
- Dạng câu hỏi: Multiple Choice
- Từ khóa: primarily described as
- Vị trí trong bài: Đoạn 2, dòng 1-2
- Giải thích: Bài viết định nghĩa “a blockchain is a distributed ledger” – blockchain là một sổ cái phân tán. Đây là mô tả chính về blockchain trong bài.
Câu 3: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: changing records, extremely difficult
- Vị trí trong bài: Đoạn 6, dòng 3-5
- Giải thích: Bài đọc giải thích “altering a single block would require changing every subsequent block” – thay đổi một block đòi hỏi phải thay đổi tất cả các block tiếp theo, đây là lý do khiến việc thay đổi hồ sơ cực kỳ khó.
Câu 4: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: Smart contracts
- Vị trí trong bài: Đoạn 7, dòng 2-3
- Giải thích: Smart contracts được mô tả là “self-executing contracts with the terms of the agreement directly written into code” – hợp đồng tự thực hiện với các điều khoản được viết thành mã.
Câu 6: FALSE
- Dạng câu hỏi: True/False/Not Given
- Từ khóa: only be used, cryptocurrency
- Vị trí trong bài: Đoạn 1, dòng 2-4
- Giải thích: Bài viết nói blockchain “has evolved far beyond its cryptocurrency origins” – đã phát triển vượt xa nguồn gốc tiền điện tử, chứng minh câu này sai.
Câu 7: TRUE
- Dạng câu hỏi: True/False/Not Given
- Từ khóa: Traditional auditing, quarterly or annually
- Vị trí trong bài: Đoạn 5, dòng 2-3
- Giải thích: Bài đọc nói rõ “Traditional financial audits are typically conducted periodically – quarterly or annually” – kiểm toán truyền thống thường được thực hiện theo định kỳ hàng quý hoặc hàng năm.
Câu 10: nodes
- Dạng câu hỏi: Sentence Completion
- Từ khóa: multiple participants
- Vị trí trong bài: Đoạn 2, dòng 3-4
- Giải thích: “Multiple participants, called nodes, maintain identical copies” – các bên tham gia được gọi là nodes.
Câu 11: real-time / continuous
- Dạng câu hỏi: Sentence Completion
- Từ khóa: enables, auditing, recorded immediately
- Vị trí trong bài: Đoạn 5, dòng 1-2
- Giải thích: “Blockchain enables continuous auditing” và “Real-time auditing” – blockchain cho phép kiểm toán liên tục/thời gian thực.
Passage 2 – Giải Thích
Câu 14: NO
- Dạng câu hỏi: Yes/No/Not Given
- Từ khóa: Traditional audit methodologies, significant changes, recent decades
- Vị trí trong bài: Đoạn 2, dòng 1
- Giải thích: Bài viết nói “Traditional audit methodologies, which have remained relatively unchanged for decades” – phương pháp kiểm toán truyền thống tương đối không thay đổi trong nhiều thập kỷ, mâu thuẫn với câu phát biểu.
Câu 15: YES
- Dạng câu hỏi: Yes/No/Not Given
- Từ khóa: examine every transaction, samples
- Vị trí trong bài: Đoạn 3, dòng 5-7
- Giải thích: “Auditors can now access a complete, unalterable record of all transactions rather than working with samples” – kiểm toán viên có thể truy cập tất cả giao dịch thay vì làm việc với mẫu.
Câu 17: NO
- Dạng câu hỏi: Yes/No/Not Given
- Từ khóa: verify, occurrence, economic appropriateness
- Vị trí trong bài: Đoạn 5, dòng 3-6
- Giải thích: Bài viết nói rõ blockchain có thể xác nhận giao dịch đã xảy ra nhưng “it cannot necessarily confirm the underlying economic substance” – không thể xác nhận bản chất kinh tế cơ bản.
Câu 19: ii (New skills required for modern auditors)
- Vị trí: Đoạn 4
- Giải thích: Đoạn này nói về “competencies required of modern auditors” và các kỹ năng mới như distributed systems, cryptography, data analytics mà kiểm toán viên cần có.
Câu 20: vi (Governance issues in blockchain networks)
- Vị trí: Đoạn 6
- Giải thích: Đoạn này thảo luận về “governance structures” và các vấn đề như “who controls access”, “consensus mechanisms”, “segregation of duties”.
Câu 23: continuous assurance
- Vị trí trong bài: Đoạn 3, dòng 1
- Giải thích: Bài viết giới thiệu thuật ngữ “continuous assurance” là điều blockchain cho phép thực hiện.
Câu 24: cryptography
- Vị trí trong bài: Đoạn 4, dòng 4-5
- Giải thích: Liệt kê các kỹ năng mới bao gồm “cryptography” và data analytics.
Passage 3 – Giải Thích
Câu 27: B
- Dạng câu hỏi: Multiple Choice
- Từ khóa: traditional audit theory, based on
- Vị trí trong bài: Đoạn 2, dòng 1
- Giải thích: Đoạn văn bắt đầu bằng “Traditional audit theory rests upon what might be termed a ‘trust-mediated’ model” – lý thuyết kiểm toán truyền thống dựa trên mô hình trung gian tin cậy.
Câu 28: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: algorithmic trust, refers to
- Vị trí trong bài: Đoạn 3, dòng 1-3
- Giải thích: “Algorithmic trust” được định nghĩa là “trust that derives not from human judgment and institutional reputation but from cryptographic verification and mathematical proof”.
Câu 29: C
- Dạng câu hỏi: Multiple Choice
- Từ khóa: blockchain will
- Vị trí trong bài: Đoạn 6, dòng 1-3
- Giải thích: “Blockchain will not eliminate auditors but rather transform their function” – blockchain sẽ không loại bỏ mà chuyển đổi chức năng của kiểm toán viên.
Câu 30: A
- Dạng câu hỏi: Multiple Choice
- Từ khóa: challenge, blockchain regulation
- Vị trí trong bài: Đoạn 9, dòng 1-2
- Giải thích: “These regulatory challenges are compounded by blockchain’s transnational character” – tính chất xuyên quốc gia của blockchain tạo ra thách thức cho quy định.
Câu 32: C (representation faithfulness – accurately reflect underlying economic phenomena)
- Vị trí trong bài: Đoạn 5, dòng 1-2
- Giải thích: “Representation faithfulness” được giải thích là “whether transactions accurately reflect the underlying economic phenomena they purport to represent”.
Câu 33: D (epistemic authority – socially recognized capacity to make truthful pronouncements)
- Vị trí trong bài: Đoạn 2, dòng 6-8
- Giải thích: “The auditor’s epistemic authority” được định nghĩa là “their socially recognized capacity to make truthful pronouncements about financial reality”.
Câu 37: procedural knowledge
- Vị trí trong bài: Đoạn 7, dòng 2-3
- Giải thích: “Traditional auditing pedagogy emphasized procedural knowledge” – giáo dục kiểm toán truyền thống nhấn mạnh kiến thức về thủ tục.
Câu 38: transnational character
- Vị trí trong bài: Đoạn 9, dòng 1-2
- Giải thích: “Blockchain’s transnational character” được xác định là thách thức cho các khuôn khổ quản lý quốc gia.
Câu 40: evolutionary
- Vị trí trong bài: Đoạn 12, dòng 5-6
- Giải thích: “This suggests an evolutionary rather than revolutionary trajectory” – nghiên cứu cho thấy quỹ đạo tiến hóa chứ không phải cách mạng.
Từ Vựng Quan Trọng Theo Passage
Passage 1 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| revolutionary | adj | /ˌrevəˈluːʃənəri/ | mang tính cách mạng | revolutionary innovations in the financial sector | revolutionary change/technology |
| distributed ledger | n | /dɪˈstrɪbjuːtɪd ˈledʒə/ | sổ cái phân tán | a digital record that is distributed across a network | distributed ledger technology (DLT) |
| decentralized | adj | /diːˈsentrəlaɪzd/ | phi tập trung | operates on a decentralized network | decentralized system/structure |
| cryptographic | adj | /ˌkrɪptəˈɡræfɪk/ | thuộc mật mã học | validate using cryptographic algorithms | cryptographic security/key |
| immutable | adj | /ɪˈmjuːtəbl/ | bất biến, không thay đổi được | creating an immutable record | immutable data/ledger |
| transparency | n | /trænsˈpærənsi/ | tính minh bạch | blockchain offers transparency | financial transparency |
| reconciliation | n | /ˌrekənsɪliˈeɪʃn/ | đối chiếu, hòa giải | reducing time for reconciliation | account reconciliation |
| real-time | adj | /ˈrɪəl taɪm/ | thời gian thực | real-time auditing | real-time data/monitoring |
| self-executing | adj | /self ˈeksɪkjuːtɪŋ/ | tự thực thi | self-executing contracts | self-executing code/agreement |
| infrastructure | n | /ˈɪnfrəstrʌktʃə/ | cơ sở hạ tầng | requires infrastructure investment | IT infrastructure |
| consensus mechanism | n | /kənˈsensəs ˈmekənɪzəm/ | cơ chế đồng thuận | newer consensus mechanisms | consensus algorithm/protocol |
| permissioned blockchain | n | /pəˈmɪʃnd ˈblɒktʃeɪn/ | blockchain được cấp quyền | through permissioned blockchains | permissioned network/system |
Passage 2 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| paradigm shift | n | /ˈpærədaɪm ʃɪft/ | sự thay đổi mô hình | precipitated a paradigm shift | major paradigm shift |
| comprehensive | adj | /ˌkɒmprɪˈhensɪv/ | toàn diện | comprehensive reimagining | comprehensive approach/review |
| retrospective | adj | /ˌretrəˈspektɪv/ | nhìn lại quá khứ | this retrospective approach | retrospective analysis |
| perpetual | adj | /pəˈpetʃuəl/ | liên tục, vĩnh viễn | allowing for perpetual monitoring | perpetual inventory/access |
| competencies | n | /ˈkɒmpɪtənsiz/ | năng lực, khả năng | competencies required of auditors | core competencies |
| internal controls | n | /ɪnˈtɜːnl kənˈtrəʊlz/ | kiểm soát nội bộ | assessment of internal controls | internal control systems |
| certification | n | /ˌsɜːtɪfɪˈkeɪʃn/ | chứng nhận | certification requirements | professional certification |
| underlying economic substance | n phrase | /ˌʌndəˈlaɪɪŋ ˌiːkəˈnɒmɪk ˈsʌbstəns/ | bản chất kinh tế cơ bản | confirm the underlying economic substance | economic substance doctrine |
| governance structures | n | /ˈɡʌvənəns ˈstrʌktʃəz/ | cấu trúc quản trị | governance structures surrounding blockchain | corporate governance structures |
| regulatory frameworks | n | /ˈreɡjələtəri ˈfreɪmwɜːks/ | khung pháp lý | regulatory frameworks remain in development | legal/regulatory framework |
| interoperability | n | /ˌɪntərˌɒpərəˈbɪləti/ | khả năng tương tác | the interoperability of technologies | system interoperability |
| trade finance | n | /treɪd ˈfaɪnæns/ | tài chính thương mại | blockchain for trade finance operations | trade finance solutions |
| scalability | n | /ˌskeɪləˈbɪləti/ | khả năng mở rộng | concerns about scalability | system scalability |
| change management | n | /tʃeɪndʒ ˈmænɪdʒmənt/ | quản lý thay đổi | change management represents a challenge | organizational change management |
| due care | n | /djuː keə/ | sự cẩn trọng | principles of due care | professional due care |
Passage 3 – Essential Vocabulary
| Từ vựng | Loại từ | Phiên âm | Nghĩa tiếng Việt | Ví dụ từ bài | Collocation |
|---|---|---|---|---|---|
| epistemological | adj | /ɪˌpɪstəməˈlɒdʒɪkəl/ | thuộc nhận thức luận | epistemological shift | epistemological framework |
| institutional assumptions | n | /ˌɪnstɪˈtjuːʃənl əˈsʌmpʃnz/ | giả định thể chế | challenges institutional assumptions | institutional structures |
| ontology | n | /ɒnˈtɒlədʒi/ | bản thể luận | the ontology of financial information | ontological framework |
| reconfigures | v | /ˌriːkənˈfɪɡəz/ | cấu hình lại | how it reconfigures relationships | reconfigure systems |
| information asymmetries | n | /ˌɪnfəˈmeɪʃn ˌeɪsɪˈmetriz/ | bất cân xứng thông tin | alters information asymmetries | reduce information asymmetries |
| epistemic authority | n | /ɪˈpɪstemɪk ɔːˈθɒrəti/ | quyền uy nhận thức | auditor’s epistemic authority | epistemic privilege |
| algorithmic trust | n | /ˌælɡəˈrɪðmɪk trʌst/ | lòng tin thuật toán | introducing algorithmic trust | algorithmic verification |
| computational impossibility | n | /ˌkɒmpjuˈteɪʃənl ɪmˌpɒsəˈbɪləti/ | tính bất khả thi tính toán | through computational impossibility | computational complexity |
| locus | n | /ˈləʊkəs/ | vị trí, điểm trung tâm | the locus of epistemic authority | locus of control |
| technologically deterministic | adj | /ˌteknəˈlɒdʒɪkli dɪˌtɜːmɪˈnɪstɪk/ | theo thuyết định mệnh công nghệ | technologically deterministic perspectives | deterministic view |
| representation faithfulness | n | /ˌreprɪzenˈteɪʃn ˈfeɪθflnəs/ | sự trung thực trong trình bày | cannot address representation faithfulness | faithful representation |
| disintermediation | n | /ˌdɪsɪntəˌmiːdiˈeɪʃn/ | khử trung gian | disintermediation of verification tasks | financial disintermediation |
| transnational character | n | /ˌtrænzˈnæʃnəl ˈkærəktə/ | tính chất xuyên quốc gia | blockchain’s transnational character | transnational corporations |
| vested interests | n | /ˌvestɪd ˈɪntrəsts/ | lợi ích vừa có | possess vested interests | protect vested interests |
| algorithmic opacity | n | /ˌælɡəˈrɪðmɪk əʊˈpæsəti/ | độ mờ đục của thuật toán | algorithmic opacity might replace | algorithmic transparency |
| affordances | n | /əˈfɔːdənsiz/ | khả năng hỗ trợ | technical affordances of blockchain | digital affordances |
| negotiation | n | /nɪˌɡəʊʃiˈeɪʃn/ | đàm phán, thương lượng | through ongoing negotiation | negotiation process |
Kết bài
Chủ đề về công nghệ blockchain và ảnh hưởng của nó đến kiểm toán tài chính là một trong những chủ đề hiện đại, có tính học thuật cao và thường xuyên xuất hiện trong các đề thi IELTS Reading gần đây. Qua bài thi mẫu này, bạn đã được làm quen với 3 passages có độ khó tăng dần, từ mức giới thiệu cơ bản (Band 5.0-6.5) đến phân tích chuyên sâu (Band 7.0-9.0).
Đề thi đã cung cấp đầy đủ 40 câu hỏi với 7 dạng bài khác nhau, bao gồm Multiple Choice, True/False/Not Given, Yes/No/Not Given, Matching Headings, Sentence Completion, Summary Completion, Matching Features và Short-answer Questions. Mỗi dạng câu hỏi đều phản ánh chính xác format và độ khó trong kỳ thi IELTS thực tế.
Phần đáp án chi tiết không chỉ cung cấp key answers mà còn giải thích cụ thể về vị trí thông tin, kỹ thuật paraphrase, và cách tiếp cận từng dạng câu hỏi. Điều này giúp bạn không chỉ kiểm tra kết quả mà còn hiểu rõ tại sao một đáp án đúng và cách xác định thông tin trong bài đọc phức tạp.
Bộ từ vựng được tổng hợp theo từng passage bao gồm hơn 40 từ và cụm từ quan trọng liên quan đến blockchain, công nghệ tài chính, và kiểm toán. Việc làm chủ những từ vựng này không chỉ giúp bạn trong phần Reading mà còn có thể áp dụng cho Writing Task 2 và Speaking Part 3 khi gặp các chủ đề về technology và finance.
Hãy dành thời gian ôn lại từ vựng, phân tích kỹ các câu trả lời sai (nếu có), và làm lại đề thi sau một tuần để củng cố kiến thức. Chúc bạn đạt band điểm cao trong kỳ thi IELTS sắp tới!
