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Listening Quiz: Thảo Luận Về Các Vấn Đề Kiểm Toán Quan Trọng Liên Quan Đến Dự Phòng – Easy Level
Th7 11, 2025
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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 Anna and Robert mainly discussing?
How to reduce the balance of the provisions this year
How to organize a company celebration for the audit team
How to train new employees to test financial data
How to prepare the key audit matters section about provisions
Explanation:
They discuss writing the key audit matters, specifically about the complex provisions, the estimates, the judgment used, and the testing of data.
2.
What will Anna do after their discussion?
Rewrite the entire audit report by herself
Call the client to explain the provisions
Prepare a draft paragraph and send it to Robert
Wait for Robert to finish the report first
Explanation:
Anna says, ‘I will draft the paragraph and send it to you.’
3.
Why do Anna and Robert think the provisions need a clear description?
Because the balance is large and the estimates are complex
Because the deadline has already passed
Because the data has not been tested at all
Because the report is only for internal use
Explanation:
Robert says the provisions are complex and that ‘The balance is large and needs clear description.’
4.
What can be inferred about Robert’s role in the process?
He will review Anna’s draft and provide feedback
He has already finished the final report
He wants to delay the work until next week
He is responsible for testing the data alone
Explanation:
Robert says he will check Anna’s draft and give feedback, so he is involved in reviewing it.
5.
Why does Anna ask whether they should mention the judgment used in the report?
To ask Robert to remove the large balance from the report
To make sure the report explains how the estimates were reviewed
To confirm that no testing is needed
To change the deadline for the audit
Explanation:
Robert responds that mentioning the judgment ‘shows how we reviewed the estimates,’ so Anna is asking to ensure that explanation is included.
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