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Listening Quiz: Trình Bày Báo Cáo Ban Kiểm Toán – Easy Level
Th10 11, 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 conversation mainly about?
A training session on how to count inventory
A complaint about missing financial records
A report presentation about audit risks and how they were handled
A discussion about increasing sales for the next quarter
Explanation:
Mia presents an audit committee report, and the conversation focuses on the main risks and how they were resolved.
2.
What was the first risk Mia mentioned?
Inventory risk
Budget approval risk
Fraud risk
Revenue recognition risk
Explanation:
Mia says, ‘The first risk was about revenue recognition.’
3.
How did Mia resolve the revenue recognition risk?
By reducing inventory levels
By changing the accounting system
By interviewing all employees
By testing sales transactions and finding no errors
Explanation:
Mia explains that they tested sales transactions and found no errors.
4.
What did Mia do to address the inventory risk?
She found signs of fraud
She checked stock counts and adjusted for discrepancies
She canceled the report presentation
She reviewed customer complaints
Explanation:
Mia says they checked stock counts and adjusted for discrepancies.
5.
What can be inferred about the final status of the audit risks?
The audit team believes the risks are now under control
Michael was unhappy with the report
The risks were not fully reviewed
At least one major risk still needs more investigation
Explanation:
Mia states that all risks are well managed now, so the team considers the risks under control.
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