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Listening Quiz: Cuộc Họp Xem Xét Chất Lượng Sau Khi Công Ty Kiểm Toán Được Giới Thiệu – Advanced Level
Th2 25, 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 discussion of a company’s plan to address problems found in a quality review
A request for a new referral letter
A training session on how to write working papers
A debate about whether the audit firm should be replaced
Explanation:
Mia and Mark discuss the results of a quality review and the firm’s plans to fix the documentation and audit procedure problems.
2.
What documentation problem was found in the audit files?
The files were missing proper signatures and dates on some working papers
The files contained too many duplicate copies
The files were not stored electronically
The files were sent to the wrong department
Explanation:
Mia says that some working papers lacked proper signatures and dates.
3.
How does Mia say the firm will improve its documentation?
By stopping all audits for three months
By training staff on documentation standards immediately
By removing all old working papers
By hiring a new external auditor
Explanation:
Mia says, ‘We will train our staff on documentation standards immediately.’
4.
What can be inferred about Mark’s role in the meeting?
He is evaluating the firm and preparing a report about the review
He is the person who caused the documentation problems
He is responsible for training Mia’s staff
He is a new employee learning audit procedures
Explanation:
Mark asks questions about the problems, the timeline, and monitoring, and then says he will prepare his report now, which shows he is evaluating the review.
5.
How will the firm monitor progress on the improvements?
By having monthly internal reviews and reporting to management
By waiting until the next audit firm referral
By sending weekly updates to clients
By asking Mark to check the files each day
Explanation:
Mia says the firm will have monthly internal reviews and report to management.
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