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Listening Quiz: Giải Thích Ý Kiến Kiểm Toán Có Sửa Đổi – Medium Level
Th10 29, 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 Sophia’s explanation?
How to train new accountants
A modified audit opinion and the problems behind it
The company’s plans for future growth
The board’s marketing strategy
Explanation:
Sophia is explaining the audit report, the missing documents, the errors in records, and why the opinion was modified.
2.
What issues did Sophia say were found?
A disagreement between board members
Missing documents and errors in records
A new tax rule and higher expenses
Low sales and weak customer demand
Explanation:
Sophia directly says there were missing documents and some errors in records.
3.
Why was the audit opinion modified?
The problems were significant enough to affect users’ decisions
The company had no financial statements
The auditors could not visit the company
The board requested a shorter report
Explanation:
Sophia explains that the problems were significant enough to affect users’ decisions.
4.
What can be inferred about the audit report?
It should be reviewed carefully because it is not clean
It was written only for the board
It shows the company is in serious financial trouble
It gives readers no useful information
Explanation:
Sophia says the opinion is modified, not clean, and that the report needs caution, so it should be reviewed carefully.
5.
What did Sophia suggest the board should do now?
Replace the entire management team
Ignore the issues and move on
Publish the report without changes
Fix the issues and improve record keeping
Explanation:
Sophia says the board should fix the issues and improve record keeping.
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