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Listening Quiz: Phản Hồi Câu Hỏi Của Ban Kiểm Toán Về Phí Dịch Vụ Phi Kiểm Toán – Advanced Level
Th5 23, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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1.
What are the non-audit fees for?
Routine bookkeeping only
Consulting and advisory work
Equipment maintenance services
Travel expenses for staff
Explanation:
Paul says the non-audit fees are for consulting and advisory work.
2.
How are the non-audit fees billed?
They are split evenly between two departments
They are paid only after the committee meeting
They are included in the audit fee total
They are billed separately and clearly identified
Explanation:
Paul explains that the non-audit fees are billed separately and clearly identified.
3.
What did the audit committee do with the fees?
It asked Sarah to calculate them
It reviewed and approved all fees
It rejected all of them
It changed the audit schedule
Explanation:
Paul says the committee reviewed and approved all fees.
4.
How does the company help ensure independence?
By avoiding written reports
By letting Sarah handle both teams
By keeping audit and non-audit teams separate
By using the same team for all services
Explanation:
Paul says they keep the audit and non-audit teams separate to ensure independence.
5.
What will Paul most likely do next?
Ask the committee for more approval
Send Sarah the detailed fee report
Cancel the non-audit services
Prepare a new audit plan
Explanation:
Paul says, ‘Sure, I will send you the detailed fee report,’ so sending the report is the next clear action.
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Listening Quiz: Thuyết Trình Chiến Lược Tạo Dựng Địa Điểm – Advanced Level
Tiếp theo:
Tiếng Anh Cho Kĩ Sư Điện: Giới Thiệu Vòng Đời An Toàn Theo IEC 61511 – Easy Level
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