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Listening Quiz: Hạn Chế Của Phân Tích Dữ Liệu Trong Kiểm Toán Tài Khoản Rủi Ro Cao – Advanced Level
Th9 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?
The limitations of relying only on data analytics for high-risk audits
How to reduce audit costs by using fewer procedures
Why fraud is easy to detect with data analytics
The benefits of physical inspections in all audits
Explanation:
James explains that data analytics alone is risky for high-risk accounts and that other audit procedures are also needed.
2.
According to James, what should be used in addition to data analytics?
Customer interviews only
Only automated reports
Physical inspections and detailed testing
Fewer audit procedures
Explanation:
James says that physical inspections and detailed testing help a lot.
3.
What does Olivia say data analytics provides?
No useful information at all
A complete audit
Proof of fraud
Clues but not proof
Explanation:
Olivia says, ‘Data analytics gives us clues but not proof.’
4.
Why does James say combining methods improves audit quality?
Because it makes the audit faster
Because it reduces risk and gives a fuller picture
Because data analytics becomes unnecessary
Because it eliminates the need for testing
Explanation:
James says combining methods improves audit quality, and he also explains that using other procedures reduces risk and helps show the full story.
5.
Why does James explain the limits of data analytics to Olivia?
To emphasize that it should be used with other procedures for high-risk accounts
To suggest that audits should be skipped when accounts are risky
To convince her that data analytics should never be used
To show that it is the only tool needed for audits
Explanation:
James makes clear that data analytics is useful but not enough by itself, so it should be combined with other audit procedures.
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Flashcards và Quiz Từ Vựng: Thuyết Trình Sổ Đăng Ký Rủi Ro Dự Án – Medium Level
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Tiếng Anh Sinh Học: Thêm Dữ Liệu Sinh Học Vào Nghiên Cứu Sức Khỏe – Easy Level
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