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Listening Quiz: Xem Xét Giao Dịch Với Bên Liên Quan – Advanced Level
Th4 20, 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 should Robert look for when reviewing the transactions?
Contracts with the longest deadlines
Terms that are not fair
Transactions approved by the manager
Invoices that are missing signatures
Explanation:
Sophia says, ‘Look for terms that are not fair.’
2.
How should Robert determine whether the terms are unfair?
By comparing prices with similar deals in the market
By asking the seller for a discount
By waiting to see if the deal is profitable
By checking whether the contract is one page long
Explanation:
Sophia explains that he should ‘Compare prices with similar deals in the market.’
3.
What does Sophia say related party transactions must be?
Kept secret from the market
At arm’s length
Signed only by Robert
Reviewed only after payment
Explanation:
Sophia says, ‘No, but they must be at arm’s length.’
4.
What can be inferred about a transaction that sells below market price?
It may be suspicious or unfair
It is always fair if both parties agree
It is definitely approved by Sophia
It does not need to be reported
Explanation:
Sophia gives selling below market price as an example of an unfair transaction, so it can be inferred that it may be suspicious or unfair.
5.
What does Sophia tell Robert to do if he finds unfair terms?
Ignore them if they seem small
Wait until the end of the month
Report all suspicious transactions immediately
Ask the other party to rewrite the contract later
Explanation:
Sophia clearly says, ‘Yes, report all suspicious transactions immediately.’
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Listening Lesson
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Flashcards và Quiz Từ Vựng: Thuyết Trình Thiết Kế Cuối Cùng – Easy Level
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