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Listening Quiz: Kiểm Thử Tính Đầy Đủ Của Các Khoản Chi Phí Phải Trả – Advanced Level
Th2 15, 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 Sophia and David’s conversation?
How to process customer refunds at period end
How to test whether accrued liabilities are complete
How to audit payroll records for tax purposes
How to prepare financial statements for a company merger
Explanation:
The conversation focuses on checking accrued liabilities, especially by reviewing post-period invoices and related documents to ensure completeness.
2.
Why does Sophia say they review invoices received after the period end?
To compare vendor discounts across months
To find invoices that were paid twice
To identify expenses that belong to the previous period
To check whether customers approved the invoices
Explanation:
Sophia explains that post-period invoices may show expenses from the previous period.
3.
What does Sophia say they should do if no invoices are found after period end?
Ignore the finding and move on
Use only invoice dates to decide
Stop the review and report no liabilities
Check other documents for liabilities
Explanation:
Sophia says that even if no invoices are found after period end, they still check other documents for liabilities.
4.
What can be inferred about an invoice that arrives late but relates to services performed during the period?
It should be excluded because it arrived after the period
It proves the invoice is for a future expense
It should be recorded as an accrued liability
It means the liability was already fully paid
Explanation:
Sophia states that if the invoice is late but the service was in the period, they include it as an accrued liability.
5.
How do Sophia and David document their findings?
By comparing the findings with payroll reports
By sending a memo to customers
By noting invoice details and linking them to period expenses
By deleting invoices that do not match
Explanation:
Sophia says they document findings by noting invoice details and linking them to period expenses.
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Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
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