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Listening Quiz: Rà Soát Kết Quả Kiểm Toán Sơ Bộ – Medium Level
Th2 3, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the main topic of the conversation?
Reviewing interim audit findings and discussing problems found
Training staff on how to handle cash at the front desk
Negotiating a contract for new accounting software
Planning a product launch for the client
Explanation:
Michael and Linda discuss the interim audit findings, including inventory errors, late sales records, and weak cash-handling controls.
2.
What problem did Michael report about the sales records?
They were missing entirely
They were recorded late
They had been approved twice
They showed too much revenue
Explanation:
Michael says, ‘some sales were recorded late.’
3.
What weakness did Michael identify in the internal controls?
The bank statements were unavailable
The inventory software was not installed correctly
The payroll system was outdated
The controls over cash handling need improvement
Explanation:
Michael states that ‘the controls over cash handling need improvement.’
4.
Why does Linda say the issues should be included in the report?
She believes the problems are important enough to document
She thinks the audit findings are complete with no concerns
She plans to change the client’s accounting system immediately
She wants to avoid reviewing the findings
Explanation:
Linda responds positively to the problems Michael describes and says they should be included in the report, which implies she considers them important to document.
5.
What will Michael do next?
Call the sales team to correct the records
Revise the inventory count himself
Schedule a meeting with the bank
Prepare a summary for the client
Explanation:
Michael says, ‘I will prepare a summary for the client,’ which states his next action.
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