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Listening Quiz: Thảo Luận Về Sự Không Chắc Chắn Hoạt Động Liên Tục Trong Báo Cáo Kiểm Toán – Easy Level
Th5 17, 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 Kevin and Mia mainly discussing?
Why the client changed its management team
How to report a client’s going concern uncertainty in an audit report
When to schedule the next client meeting
How to prepare a company budget for next year
Explanation:
The conversation focuses on the client’s going concern uncertainty and how it should be reported in the audit report.
2.
What does Kevin say must be done if the uncertainty is significant?
The report must be delayed until next month
The audit report should be modified without explanation
A going concern paragraph should be added
The client must immediately close its business
Explanation:
Kevin says, ‘Yes, if the uncertainty is significant,’ in response to adding a going concern paragraph.
3.
According to Kevin, what should the team evaluate if management has a plan to fix the problem?
Whether the client wants a new auditor
Whether the report can be shortened
Whether the client can raise prices
Whether the plan is realistic
Explanation:
Kevin says they need to evaluate if management’s plan is realistic.
4.
What can be inferred if management’s plan is realistic?
The audit report must be changed to a qualified opinion
The client definitely will not continue operating
Kevin will refuse to discuss the report any further
An unmodified report may still be possible if the uncertainty is disclosed clearly
Explanation:
Kevin says that if the plan is realistic, they can still give an unmodified report, but the uncertainty must be disclosed clearly.
5.
What will Mia do next?
Remove all mention of uncertainty from the report
Update the report draft
Ask Kevin to rewrite the management plan
Call the client to cancel the audit
Explanation:
Mia says, ‘Okay, I will update the report draft now,’ which shows her next action.
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