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Listening Quiz: Trả Lời Câu Hỏi Của Cơ Quan Quản Lý Về Báo Cáo Kiểm Toán – Advanced Level
Th11 11, 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 is the conversation mainly about?
Discussing how to reduce audit fees
Responding to the regulator’s questions about an audit report
Preparing an audit report for a new client
Planning a meeting with the client’s management
Explanation:
Olivia says the regulator sent questions, and the two discuss audit procedures, risk assessment, materiality, sample sizes, and the report wording.
2.
What does Kevin say about how they handled materiality?
They used the same amount for every client
They asked the regulator to decide it
They ignored it because it was not important
They based it on client size and risk
Explanation:
Kevin states, “We set materiality based on client size and risk.”
3.
What kind of samples did Kevin say they used for testing?
Very small samples to save time
Statistically valid samples
Random samples chosen by the client
Samples from only one department
Explanation:
Kevin says, “We used statistically valid samples for testing.”
4.
Why does Kevin ask Olivia to highlight key points clearly?
Because the regulator prefers short emails only
Because the client asked for a presentation
Because the audit report must be rewritten from scratch
Because the work papers should make the review easier to follow
Explanation:
Kevin asks for the detailed work papers to be sent and says to highlight key points clearly so the review will go smoothly.
5.
What can be inferred about Olivia’s next step?
She will call the client to cancel the audit
She will change the audit report wording immediately
She will prepare the files and email them today
She will wait until the regulator contacts Kevin again
Explanation:
Olivia says, “I will prepare the files and email them,” and then adds, “I will do it today.”
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