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Listening Quiz: Thảo Luận Về Rủi Ro Gian Lận Trong Hợp Đồng Kiểm Toán – Medium Level
Th3 4, 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 Robert and Jessica mainly discussing?
How to approve customer refunds
How to prepare a sales report
How to identify fraud risks during an audit
How to train new employees
Explanation:
They are conducting a risk assessment and discussing areas of fraud risk, such as revenue recognition, expense reports, unusual transactions, and related party transactions.
2.
Which area does Robert say they should look at first?
Revenue recognition
Expense reports
Customer complaints
Cash deposits
Explanation:
Robert says, ‘First, we should look at revenue recognition.’
3.
According to Jessica, what makes unusual transactions risky?
They happen at night
They are always illegal
They are large or frequent
They involve new customers
Explanation:
Jessica says, ‘Large or frequent unusual transactions are risky.’
4.
What does Robert want them to do at the end of the discussion?
Call the finance department
Ignore the risks for now
Submit the audit immediately
Document all the risks clearly
Explanation:
Robert says, ‘Let’s document all these risks clearly.’
5.
What can be inferred about Jessica’s role in the discussion?
She wants to stop the risk assessment
She is responsible for approving expense reports only
She disagrees with Robert about the audit plan
She is helping Robert review fraud risk areas
Explanation:
Jessica responds to Robert’s points, agrees with the risks he mentions, and says she will review expense reports carefully, so she is helping assess fraud risk.
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