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Listening Quiz: Giải Thích Giới Hạn Phạm Vi Kiểm Toán Cho Ban Kiểm Toán – Medium Level
Th12 3, 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 Mark and Jessica’s conversation?
A discussion about a scope limitation in an audit report
A disagreement about the audit committee’s budget
A plan to hire new auditors for the company
A review of the company’s tax payments
Explanation:
Mark says he wants to discuss the audit report, and the conversation focuses on a scope limitation, why information could not be verified, and how it affects the audit opinion.
2.
Why could Mark and his team not verify some information?
The audit committee lost part of the report
Jessica asked them to stop the audit early
The company did not provide all the documents they requested
The information was already confirmed by another auditor
Explanation:
Mark explains that they could not verify some information because the company did not provide all the documents they asked for.
3.
What effect may the scope limitation have on the audit opinion?
It will require a completely new report
It guarantees an unqualified opinion
It may lead to a qualified opinion
It means the audit opinion is automatically canceled
Explanation:
Mark says directly that the scope limitation may lead to a qualified opinion.
4.
What can be inferred about the audit committee’s role in this situation?
They can try to help by asking management for the missing information
They can replace the auditors with a different committee
They are responsible for providing the missing documents themselves
They must ignore the limitation and approve the report immediately
Explanation:
Mark says the audit committee can ask management to provide the missing information, which implies they may help address the problem.
5.
What will Mark’s team do if management still does not cooperate?
They will remove the audit opinion from the report
They will ask Jessica to prepare the missing documents
They will explain the limitation in the report
They will end the audit committee meeting without commenting
Explanation:
Mark says that if management still does not cooperate, they have to explain the limitation in the report.
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