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Listening Quiz: Hướng Dẫn Nhóm Kiểm Toán Về Kết Quả Năm Trước – Easy Level
Th7 12, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What problem did the team find in last year’s audit?
Errors in the inventory records
Missing customer payments
Problems with supplier contracts
A shortage of audit staff
Explanation:
Mark says they found some errors in the inventory records last year.
2.
What other issue did the team find besides inventory errors?
Weak controls in the cash process
Late employee timesheets
Poor customer service
Incorrect tax forms
Explanation:
Mark states that they also found weak controls in the cash process.
3.
What is the main purpose of the conversation?
To discuss hiring new auditors
To explain how last year’s findings affect this year’s audit plan
To report on monthly sales results
To announce changes in company policy
Explanation:
The conversation focuses on past audit findings and how they change this year’s audit scope and priorities.
4.
What can be inferred about this year’s audit?
It will require closer review of inventory and cash handling
It will not include any follow-up work
It will be shorter than last year’s audit
It will focus only on cash handling
Explanation:
Because the team found inventory errors and weak cash controls last year, Mark says they need to check inventory more carefully and review cash handling closely this year.
5.
Why does Anna ask if they have enough time for the work?
She wants to postpone the audit until next year
She is trying to change the subject
She is asking to reduce the audit team size
She is concerned about whether they can cover all the needed audit areas
Explanation:
Anna asks about time after hearing that the findings change the audit scope, and Mark responds that they must plan well to cover all areas.
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