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Listening Quiz: Yêu Cầu Tài Liệu Kiểm Toán Tài Khoản Cuối Cùng – Advanced Level
Th5 4, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kỹ sư xây dựng (English for Civil Engineer)
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1.
Which document does Daniel say should be gathered first for the final account audit?
The audit checklist
The trial balance and general ledger
The profit and loss statement
The fixed asset register
Explanation:
Daniel says to start with the trial balance and general ledger.
2.
How should invoices and receipts be organized?
By amount
By department
By vendor
By date
Explanation:
Daniel says invoices and receipts must be organized by date.
3.
What does Daniel say should be done with discrepancies found during the audit?
Send them to the client for approval
Document and report them immediately
Ignore them until after the audit
Compare them with bank statements only
Explanation:
Daniel instructs Linda to document discrepancies and report them immediately.
4.
What are Daniel and Linda mainly discussing?
How to improve sales records
How to close the company for the year
How to prepare documents for a final account audit
How to train new accounting staff
Explanation:
The conversation focuses on which documents and procedures are needed for the final account audit.
5.
What can be inferred about the documents for the audit?
They should be kept only in digital form
They need to be complete, organized, and ready before the deadline
They are needed only if discrepancies are found
They can be submitted after the deadline if needed
Explanation:
Daniel asks for several documents, says they should be organized and copied, and adds that all documents must be submitted before the audit deadline.
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