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Listening Quiz: Xem Xét Luân Chuyển Đối Tác Kiểm Toán – Medium Level
Th9 28, 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 main purpose of Anna and Paul’s conversation?
To discuss a new audit software program
To review compliance with audit partner rotation rules
To compare different firms’ audit procedures
To plan a staff training session for new auditors
Explanation:
Anna asks Paul about the firm’s audit partner rotation rules, and they review compliance, exceptions, qualifications, records, and reporting.
2.
How often did the partners rotate, according to Paul?
Every three years
Every five years
Every six years
Every four years
Explanation:
Paul says, “The partners rotated every five years.”
3.
What did Paul say about exceptions to the rotation rules?
The exceptions had not been reviewed yet
No exceptions were found in the records
The audit committee approved all exceptions
Several exceptions were found in the records
Explanation:
Paul states that “There were no exceptions found in the records.”
4.
What can be inferred about the firm’s audit partner rotation review?
The review uncovered serious compliance problems
The firm appears to be following the rotation rules correctly
The review was incomplete because records were missing
The audit committee has already rejected the report
Explanation:
Paul says the rotation period was followed correctly, there were no exceptions, the new partners meet standards, and no risks were found, which suggests the firm is following the rules correctly.
5.
What will Paul do next?
Ask Anna to review the partner records first
Submit the report to the audit committee immediately
Prepare the report today and highlight any rotation risks
Look for exceptions in the records again
Explanation:
Paul says, “I will prepare the report today,” and also says he will highlight any risks related to rotation.
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