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Listening Quiz: Bàn Về Yêu Cầu Bằng Chứng Kiểm Toán Bổ Sung – Medium Level
Th4 30, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kế toán (English for Accountant)
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1.
What is the main purpose of the conversation?
To schedule a supplier meeting
To discuss what audit evidence is still needed
To train Mark on using accounting software
To plan a company celebration
Explanation:
Emily explains that they need more audit evidence, and the rest of the conversation is about gathering the specific documents and confirmations required.
2.
What does Emily say they need that shows recent transactions?
Expense reports
Bank statements
Inventory lists
Supplier contracts
Explanation:
Emily says, “We need documents that show recent transactions,” and Mark offers to get bank statements.
3.
What will Mark do about the invoices?
Create new invoices for this month
Ask suppliers to resend the invoices
Compare the invoices with bank statements
Gather the invoices from last month
Explanation:
Mark says, “Okay, I will gather the invoices from last month.”
4.
What does Emily ask Mark to check in addition to documents and confirmations?
Sales forecasts
Inventory records
Tax forms
Employee attendance records
Explanation:
Emily says, “Yes, we need to check inventory records too.”
5.
What can be inferred about Mark’s role in this conversation?
He is the external auditor reviewing the evidence
He is refusing to help with the audit
He is responsible for helping collect the audit materials
He is preparing a celebration for the audit team
Explanation:
Mark agrees to gather bank statements and invoices, contact suppliers, and provide the inventory list, so he is helping collect the audit materials.
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