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Listening Quiz: Thảo Luận Về Thay Đổi Kinh Doanh Và Rủi Ro Báo Cáo Tài Chính – Medium Level
Th10 16, 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 is John and Mia’s main concern in the conversation?
The client is preparing a marketing campaign for new products
Recent business changes may affect financial reporting and the audit
The company is planning to reduce its sales staff
The accounting software has already been fully tested
Explanation:
They discuss several recent changes, such as a new product line, more sales staff, and new accounting software, and focus on the risks these changes create for financial reporting and the audit.
2.
What change did Mia say the client made last month?
They changed their accounting software
They updated their internal controls
They hired more sales staff
They expanded their product line
Explanation:
Mia says, ‘They expanded their product line last month.’
3.
What concern did John raise about the new product line?
It would eliminate the need for controls
It would prevent data entry mistakes
It would reduce the number of transactions
It could increase risks in financial reporting
Explanation:
John says, ‘That could increase risks in financial reporting.’
4.
What can be inferred about the client’s internal controls?
They have already been replaced by new software
They are not relevant to the audit anymore
They may need updates to address the new business areas
They are definitely strong enough for all recent changes
Explanation:
John asks whether the internal controls are updated, and Mia says the controls might not cover the new business areas, so it can be inferred that updates may be needed.
5.
What will Mia do next according to the conversation?
Stop the audit until the client changes its software
Ask for updated policies and procedures
Remove the new sales staff from the records
Report the client to regulators immediately
Explanation:
Mia says, ‘I will ask for updated policies and procedures.’
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