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Listening Quiz: Bàn Về Ý Kiến Kiểm Toán Sửa Đổi – Medium Level
Th4 5, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
Why was the audit opinion modified this year?
Because the company changed auditors
Because management requested a different opinion
Because there were issues with inventory records
Because the financial statements were already approved
Explanation:
Daniel says the opinion is modified because they found some issues with inventory records.
2.
What effect did the issues have?
They affected the financial statements
They had no impact at all
They improved the financial statements
They delayed the audit report
Explanation:
Daniel states that the issues are serious because they affect the financial statements.
3.
What kind of modified opinion did Daniel say it was?
Unqualified opinion
Disclaimer of opinion
Adverse opinion
Qualified opinion
Explanation:
Daniel explicitly says, ‘It is a qualified opinion.’
4.
What did management do when the issues were raised?
They immediately fixed the records
They asked for a new audit team
They explained, but the auditors could not verify
They denied the problems entirely
Explanation:
Daniel says management explained, but the auditors could not verify the explanations.
5.
What does Daniel say management needs to do now?
Hire a new accountant
Rewrite the financial statements
Submit another audit report
Fix the inventory records
Explanation:
Daniel says management needs to fix the inventory records.
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