Chuyển đến phần nội dung
Luyện Nghe Tiếng Anh Chất
Tiếng Anh Chuyên Ngành
Listening Quiz: Cuộc Gọi Nhóm Kiểm Toán Nhóm Về Các Xét Đoán Kế Toán – Advanced Level
Th5 22, 2025
—
bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
‹
1
2
3
4
5
›
1.
What is the main purpose of Anna and Paul’s call?
To announce a change in company leadership
To review and align key accounting judgements for the audit
To discuss hiring new team members
To plan a sales strategy for contracts
Explanation:
Anna says they need to align on all components, and the discussion focuses on impairment tests, revenue recognition, provisions, and finalizing key judgements for the group audit.
2.
What revenue recognition method do Anna and Paul decide to use?
The cash basis method
The completed contract method
The straight-line method
The percentage of completion method
Explanation:
Paul asks whether they should apply the percentage of completion, and Anna agrees that it fits best for their contracts.
3.
What does Paul suggest for estimating provisions for warranties?
Using monthly sales targets
Using market forecasts
Using customer surveys
Using historical data
Explanation:
Paul says, ‘I suggest using historical data for estimates’ when Anna asks about provisions for warranties.
4.
Why does Anna say, ‘This will help our group audit’?
Because aligning the key judgements will make the audit process clearer and more consistent
Because the call was mainly about increasing sales
Because Paul will no longer need to coordinate with other teams
Because the team has finished all work without any changes
Explanation:
The conversation is about agreeing on consistent methods and documenting key judgements, so Anna means the alignment will support the group audit.
5.
What will Paul most likely do next?
Update the working papers and coordinate with other teams
Change the warranty estimate method without telling Anna
Cancel the Friday deadline
Submit the final audit report immediately
Explanation:
Paul says, ‘I will update the working papers’ and later, ‘I will coordinate with other teams,’ so this is the most likely next action.
Previous
Check
Next
Finish
Reset
Luyện tập thêm về bài học này:
Listening Lesson
Vocabulary Flashcards and Quiz
←
Trước đó:
Flashcards và Quiz Từ Vựng: Thuyết Trình Thiết Kế Kỹ Thuật Cho Mối Nối Mái – Easy Level
Tiếp theo:
Listening Quiz: Thuyết Trình Kế Hoạch Đưa Ra Thị Trường – Easy Level
→