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Listening Quiz: Trình Bày Kết Quả Kiểm Toán Cho Người Xem Xét – Easy Level
Th5 1, 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 conversation mainly about?
Olivia asking Paul to prepare new financial statements
Paul and Olivia discussing a sales contract dispute
Olivia teaching Paul how to complete an audit report
Paul explaining the results of an audit review to Olivia
Explanation:
The conversation focuses on Paul presenting the audit report findings, including minor errors, the proposed opinion, supporting documents, and audit standards.
2.
According to Paul, what did the audit find?
A problem with the audit standards
Missing documents for the report
Several serious mistakes in the accounts
Some small errors in the accounts
Explanation:
Paul says, “We found some small errors in the accounts.”
3.
What opinion does Paul suggest for the audit?
No opinion at all
A clean opinion
A qualified opinion
A disclaimer of opinion
Explanation:
Paul states, “I suggest we give a clean opinion.”
4.
What does Paul say about the documents?
They were lost during the audit
They are incomplete and still being collected
They are complete and checked
They need Olivia’s approval
Explanation:
Paul says, “Yes, all documents are complete and checked.”
5.
What can be inferred about Olivia’s next step?
She will immediately rewrite the accounts herself
She will ask Paul to find more documents first
She will cancel the audit because of serious errors
She will review the audit report
Explanation:
Olivia says, “I will review the report now,” so it can be inferred that reviewing the report is her next step.
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