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Listening Quiz: Thủ Tục Kiểm Toán Bất Ngờ Đối Với Rủi Ro Gian Lận – Advanced Level
Th10 26, 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 Kevin and Anna’s conversation?
How to approve a new sales budget
How to prepare sales reports for management
How to train new employees in inventory control
How to respond to a high fraud risk using unpredictable audit procedures
Explanation:
The conversation focuses on a high fraud risk in sales and the use of unpredictable audit procedures such as random sampling and surprise inventory counts.
2.
Why does Kevin say the audit procedures should be unpredictable?
To reduce the need for documentation
To make sure the audit manager is not informed
To prevent fraudsters from anticipating the checks
To save time during the audit
Explanation:
Kevin explains that the procedures should be unpredictable to prevent fraudsters from anticipating the audit checks.
3.
Which procedure does Kevin suggest?
Scheduled equipment maintenance
Monthly payroll reviews
Customer satisfaction surveys
Random sampling and surprise inventory counts
Explanation:
Kevin specifically suggests random sampling and surprise inventory counts.
4.
According to Kevin, what must be done before starting the unpredictable audit procedures?
Send a notice to all employees
Inform the audit manager
Get approval from the sales team
Wait until the end of the month
Explanation:
Kevin says they must inform the audit manager before starting.
5.
What can be inferred about the areas Kevin wants to check more often?
They do not need careful documentation
They are high-risk areas such as sales
They are likely to have a lower chance of fraud
They are already fully trusted
Explanation:
Kevin says they should do these checks more often in high-risk areas like sales, so it can be inferred that sales is a high-risk area.
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