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Listening Quiz: Đánh Giá Mức Độ Quan Trọng Của Đơn Vị Thành Viên Trong Kiểm Toán Nhóm – Easy Level
Th7 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 are Olivia and James mainly discussing?
How to prepare financial statements
How to train new auditors
How to schedule an audit meeting
How to assess a component’s significance for a group audit
Explanation:
Olivia says they need to assess the component’s importance, and the conversation focuses on size, risk, and audit work for a group audit.
2.
According to Olivia, what factors are used to decide a component’s significance?
Its size and risk
Its date of purchase and owner
Its profit and employee count
Its age and location
Explanation:
Olivia clearly says, ‘We look at the size and risk of the component.’
3.
What does Olivia say should happen if a component has high risk?
It should be ignored
It should be checked only later
It should be removed from the group
It should receive more detailed audit work
Explanation:
Olivia answers that if the component has high risk, they should include more detailed audit work.
4.
What can be inferred about a component that is small and low risk?
It will require less audit work
It will always be the most important part
It will be treated as high risk
It will need a separate audit team
Explanation:
Olivia says that if the component is small and low risk, they can do less audit work there.
5.
Why does Olivia explain the component’s impact on the group?
To explain how to write a report title
To ask James to cancel the audit
To compare two different companies
To show how to choose the audit scope
Explanation:
Olivia says the scope of work is decided by understanding the component’s impact on the group, so her purpose is to explain how to choose the audit scope.
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