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Listening Quiz: Giải Thích Ý Kiến Kiểm Toán Ngoại Trừ Cho Hội Đồng Quản Trị – Advanced Level
Th11 4, 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 Daniel’s explanation to the board?
To present a new business plan for next year
To explain the audit qualification and what the board should do about it
To announce that the company has rejected the auditor’s report
To describe how the company will replace its auditors
Explanation:
Daniel says he wants to explain the audit report and later discusses the qualification, its effects, and the steps the board should take.
2.
What did the auditor have trouble verifying?
The board members’ expenses
The tax rate for the next quarter
The company’s future sales forecasts
Some asset values
Explanation:
Daniel states that the auditor could not verify some asset values fully.
3.
According to Daniel, what should the board do next?
Replace the entire financial team immediately
Increase dividends to reassure investors
Ignore the qualification and wait for the next audit
Improve internal controls and fix the issues quickly
Explanation:
Daniel clearly says the board should improve internal controls and fix the issues quickly.
4.
What can be inferred about the qualification’s impact on the company?
It proves the company is bankrupt
It is likely to create some concern, but it does not mean the report is rejected
It has no effect on investors or lenders
It means the auditor fully approved the statements
Explanation:
Daniel explains that the issues are important, but not enough to reject the whole report, and that they may cause uncertainty for investors and lenders.
5.
Why does Laura ask, ‘What does a qualification mean exactly? Is it bad?’
She is asking whether the company should stop operating
She is trying to challenge Daniel’s authority
She wants Daniel to repeat the report word for word
She is seeking clarification because she does not understand the term
Explanation:
Laura immediately asks for an explanation of the term ‘qualification,’ showing that she wants clarification.
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