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Listening Quiz: Thảo Luận Rủi Ro Điều Chỉnh Báo Cáo Tài Chính – Advanced Level
Th2 16, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên phân tích tài chính (English for Financial Analyst)
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1.
What is Anna and Paul mainly discussing?
A possible financial reporting problem and how to handle it
A proposal to change office locations
A plan to launch a new product
A customer complaint about delayed shipping
Explanation:
The conversation focuses on discrepancies in revenue recognition, possible restatement risk, informing auditors, and strengthening controls, so the main idea is a financial reporting problem and its response.
2.
What does Paul say may have caused the errors?
Incorrect accounting estimates or data entry mistakes
A shortage of staff in the finance department
A recent change in company leadership
A misunderstanding with the auditors
Explanation:
Paul says the errors were possibly caused by incorrect accounting estimates or data entry mistakes.
3.
Why does Anna say they must inform the auditors immediately?
Because early communication may reduce the impact of the risk
Because the auditors requested a copy of the report earlier
Because the company wants to delay the restatement process
Because the auditors will fix the data entry mistakes themselves
Explanation:
Paul supports Anna by saying that early communication can reduce risk impact, which explains why Anna wants to inform the auditors immediately.
4.
What does Anna say she will do?
Draft the report today
Review the revenue recognition rules
Revise the internal controls
Call the auditors for guidance
Explanation:
Anna says, “I will draft the report today.”
5.
What can be inferred about Anna and Paul’s approach to the problem?
They want to handle the issue quickly and openly
They believe the problem can only be solved by outside consultants
They plan to ignore the discrepancies until the next quarter
They think the restatement risk is too small to mention
Explanation:
They discuss informing auditors immediately, preparing a detailed report, scheduling a meeting, and acting quickly, which shows they want to handle the issue quickly and openly.
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