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Listening Quiz: Giải Thích Ý Kiến Kiểm Toán Có Sửa Đổi – Medium Level
Th10 29, 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’s explanation?
The company’s plans for future growth
A modified audit opinion and the problems behind it
How to train new accountants
The board’s marketing strategy
Explanation:
Sophia is explaining the audit report, the missing documents, the errors in records, and why the opinion was modified.
2.
What issues did Sophia say were found?
A new tax rule and higher expenses
Low sales and weak customer demand
Missing documents and errors in records
A disagreement between board members
Explanation:
Sophia directly says there were missing documents and some errors in records.
3.
Why was the audit opinion modified?
The company had no financial statements
The auditors could not visit the company
The board requested a shorter report
The problems were significant enough to affect users’ decisions
Explanation:
Sophia explains that the problems were significant enough to affect users’ decisions.
4.
What can be inferred about the audit report?
It should be reviewed carefully because it is not clean
It was written only for the board
It shows the company is in serious financial trouble
It gives readers no useful information
Explanation:
Sophia says the opinion is modified, not clean, and that the report needs caution, so it should be reviewed carefully.
5.
What did Sophia suggest the board should do now?
Ignore the issues and move on
Fix the issues and improve record keeping
Publish the report without changes
Replace the entire management team
Explanation:
Sophia says the board should fix the issues and improve record keeping.
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