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Listening Quiz: Thảo Luận Về Dựa Vào Kiểm Soát Trước Khi Giảm Thủ Tục Kiểm Tra – Medium Level
Th10 18, 2024
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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 the main topic of Sophia and David’s conversation?
Planning a customer training session
Reviewing the company’s annual budget
Choosing a new audit software system
Deciding how to rely on controls before reducing testing
Explanation:
They discuss control reliance, when to reduce substantive testing, and the need to document the decision.
2.
According to David, when should substantive testing be reduced?
Only if controls are strong and reliable
When some controls are weak or inconsistent
After the documentation is completed
Whenever the audit team agrees to it
Explanation:
David says, ‘We reduce testing only if controls are strong and reliable.’
3.
What should the team do regarding control results?
Review them together
Ignore them until the audit is finished
Replace them with substantive tests
Send them directly to the client
Explanation:
Sophia says they should review control results with the team, and David agrees the team can give feedback on control risks.
4.
What can be inferred about weak or inconsistent controls?
They mean substantive testing should stay at normal levels
They show the audit team has already finished its work
They prove that documentation is unnecessary
They allow the team to reduce testing more quickly
Explanation:
David says that if controls are weak or inconsistent, they keep substantive testing at normal levels.
5.
What will Sophia and David most likely do next?
Stop discussing control risks for now
Reduce testing without checking the controls
Prepare a customer report
Meet with the audit team and make a clear plan
Explanation:
Sophia suggests meeting with the audit team this afternoon, and David agrees they will make a clear plan then.
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