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Listening Quiz: Đánh Giá Bằng Chứng Kiểm Toán Với Hệ Thống Giám Sát Liên Tục – Medium Level
Th12 7, 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 Sarah and Mark’s conversation?
Evaluating whether continuous monitoring provides sufficient audit evidence
How to train new employees to use accounting software
Planning a company celebration for completing an audit
Comparing different types of office security systems
Explanation:
They discuss the audit data, whether it is enough for the report, and whether continuous monitoring is sufficient as audit evidence.
2.
How often does the continuous monitoring system update?
Only when someone requests it
Every hour
Once a week
Every day
Explanation:
Mark says, “the system updates every hour without errors.”
3.
What did Mark say about the trends in the audit data?
They are consistent and show no unusual activity
They were not compared with earlier data
They are inconsistent and show unusual activity
They are missing several key areas
Explanation:
Mark says, “the trends are consistent and show no unusual activity.”
4.
What can be inferred about Sarah’s attitude toward the audit evidence?
She is confident but wants to make sure the report is well explained
She believes manual checks are more important than technology
She is unsure whether the audit report should be written at all
She thinks the data should be discarded immediately
Explanation:
Sarah agrees that continuous monitoring seems sufficient, but she also says they must explain how the system works, which shows confidence plus a need for clear documentation.
5.
What will Mark do next according to the conversation?
Schedule manual checks for the entire audit team
Review last month’s payroll records
Write a summary about the technology and data quality
Replace the continuous monitoring system
Explanation:
Mark says, “I will write a summary about the technology and data quality.”
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