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Listening Quiz: Yêu Cầu Thư Xác Nhận Của Ban Giám Đốc – Advanced Level
Th8 14, 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 must the management representation letter confirm about the financial statements?
They will be published soon
They were prepared by James
They are older than last year
They are accurate
Explanation:
Linda says the letter must confirm the accuracy of the financial statements.
2.
According to Linda, what must be disclosed in the letter?
Only future budgets
Employee vacation schedules
All legal matters
The company’s marketing plan
Explanation:
Linda says the letter should confirm that all legal matters are disclosed.
3.
What does Linda say about related party transactions?
They do not matter for the letter
They are only needed if there is fraud
They must be confirmed as complete
They should be excluded from the audit
Explanation:
Linda says they must confirm all related party deals.
4.
When does Linda need the management representation letter?
As soon as possible, before they finish the audit
Only if management requests it
After the audit report is issued
At the end of next month
Explanation:
Linda says she needs the letter as soon as possible, before they finish the audit.
5.
What is the main purpose of the conversation?
To discuss what should be included in a management representation letter
To schedule a meeting about marketing plans
To plan a staff training session
To review the company’s tax returns
Explanation:
The conversation focuses on the key points that the management representation letter must include and why it is important for the audit.
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