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Listening Quiz: Xem Xét Hồ Sơ Làm Việc Của Kiểm Toán Viên – Easy Level
Th1 31, 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 Sarah and Michael mainly discussing?
A review of auditing work papers for sales testing
A plan to increase sales for the quarter
A dispute over missing customer invoices
A new employee training schedule
Explanation:
They discuss the testing of sales, approvals, and sales returns while reviewing auditor’s working papers.
2.
How many transactions did Michael say he checked carefully?
10 transactions
Five returns
20 transactions
50 transactions
Explanation:
Michael says, “Yes, I checked 20 transactions carefully.”
3.
What did Michael say about the documents he reviewed?
They matched well
They were incomplete
They were difficult to read
They needed more approval
Explanation:
Michael states, “No, all the documents matched well.”
4.
What can be inferred about Michael’s work on the sales testing?
He has not reviewed any of the approvals yet
He found several serious problems in the returns
He believes the procedures he followed are adequate
He thinks the testing should be repeated from the beginning
Explanation:
Michael says he checked the transactions, reviewed the approvals, tested returns, and believes the procedures are sufficient.
5.
What did Michael say about the sales returns?
He tested five returns and they were correct
He found errors in every return
He did not check any returns
He reviewed only the approval process
Explanation:
Michael says, “Yes, I tested five returns and they were correct.”
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