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Listening Quiz: Phản Hồi Thách Thức Về Tính Độc Lập Của Kiểm Toán Viên – Medium Level
Th7 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 the conversation?
A plan to replace the company’s auditor
A challenge to the auditor’s independence and how to respond
A complaint about the proxy firm’s payment process
A discussion about scheduling a company event
Explanation:
The conversation centers on a proxy firm questioning the auditor’s independence and the steps Mark and Emma will take to respond.
2.
Why does the proxy firm question the auditor’s independence?
The auditor missed several deadlines
The auditor works for the proxy firm
The auditor refused to provide documents
The auditor has close ties with the company
Explanation:
Mark says the proxy firm believes the auditor is not independent because they say the auditor has close ties with the company.
3.
What does Mark say the auditor does?
Charges unusually high fees
Follows all rules strictly
Has stopped working with the company
Needs more training before continuing
Explanation:
Mark directly says, ‘the auditor follows all rules strictly.’
4.
Why does Emma suggest asking the auditor to confirm in writing?
To show that the auditor agrees to new company rules
To avoid sending any response to the proxy firm
To replace the detailed response with a short email
To provide strong evidence supporting the auditor’s independence
Explanation:
Emma suggests a written confirmation, and Mark agrees that it will be strong evidence.
5.
What will Mark and Emma most likely do next?
Wait for the proxy firm to contact them again
Cancel the audit and hire a new firm
Prepare the response and gather supporting evidence
Ask the proxy firm to explain its own independence
Explanation:
Emma says they should prepare everything and respond quickly, and they discuss sending a detailed response, providing documents, and getting a written statement.
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