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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 dispute over missing customer invoices
A plan to increase sales for the quarter
A review of auditing work papers for sales testing
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?
50 transactions
Five returns
10 transactions
20 transactions
Explanation:
Michael says, “Yes, I checked 20 transactions carefully.”
3.
What did Michael say about the documents he reviewed?
They needed more approval
They were difficult to read
They were incomplete
They matched well
Explanation:
Michael states, “No, all the documents matched well.”
4.
What can be inferred about Michael’s work on the sales testing?
He thinks the testing should be repeated from the beginning
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
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 did not check any returns
He reviewed only the approval process
He tested five returns and they were correct
He found errors in every return
Explanation:
Michael says, “Yes, I tested five returns and they were correct.”
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