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Listening Quiz: Giải Thích Lý Do Đưa Công Ty Con Vào Phạm Vi Kiểm Toán – Advanced Level
Th4 22, 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 the conversation?
A complaint about delays in the accounting department
An explanation of why a subsidiary was added to the audit scope
A discussion about hiring new employees for the company
A review of the company’s marketing strategy
Explanation:
John explains why a new subsidiary was included in the audit, including revenue growth, regulatory changes, and the impact on the audit process.
2.
Why was the subsidiary included in this year’s audit?
It had recently changed its management team
It was the smallest unit in the group
It requested a separate financial review
Its revenue grew significantly and it met the new threshold requirements
Explanation:
John says the subsidiary’s revenue grew significantly, and he also explains that new rules require audits for subsidiaries over a threshold.
3.
What will the audit team do for the subsidiary?
Remove it from the group’s financial statements
Skip testing for that subsidiary
Finish the audit earlier than planned
Do more detailed testing for that subsidiary
Explanation:
John directly says, ‘We will do more detailed testing for that subsidiary.’
4.
What can be inferred about the subsidiary based on the conversation?
It is likely important to the group’s finances
It will reduce the audit work needed
It failed to meet the revenue and asset limits
It is not affected by any regulations
Explanation:
Jessica asks whether it affects the overall financial statements, and John says it now represents a large part of the group, which suggests it is financially important.
5.
What is most likely to happen next?
Jessica will ask more questions if needed
The subsidiary will be removed from the audit scope
The audit timeline will be shortened by a few weeks
John will stop the audit of the subsidiary
Explanation:
John ends by saying, ‘Let me know if you have more questions,’ which suggests Jessica may ask more questions next.
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