Đề luyện tập tiếng anh số 2

The auditor ______ risk assessments, while the team members ______ data.

• conduct / gather

• are conducting /

  are gathering

• conducts / are conducting

• gather / conducts

The Codes ____ professional accountants to comply ____ the five fundamental principles

• require / with

• requires / with

• requiring / by

• requires / by

The money laundering legislation ____ (require) an accountant to disclose ____ (confident) information without client consent in certain circumstances.

Form answer whithout space: ____/____

Use this form for all questions later

Right now, the auditor____ a lot of evidence of the customer's fraudulent behavior.

• have

• is having

• was having

• has

You have recently completed your first tax return for Ms Kim. Her son, ___ you have not met before, arrives ___ your office and starts shouting at your colleagues.

• Who/in

• Whom/to

• Who/to

• Whom/in

During the audit, the team found several discrepancies, which ____ to be addressed immediately.

• needs

• need

• needing

• needed

Safeguards are measure that may eliminate threats or reduce them to an acceptable level.

Which word is wrong ?

• are

• measure

• eliminate

• reduce

It ___ (refer) to the threshold at which missing or___ (error) information could influence the decision-making of users.

By___ (focus) on material issues, auditors can better serve stakeholders and enhance the___(reliable) of financial reporting.

In the auditing process, auditors____(gather) various types of evidence to support their conclusions. They typically examine financial records, internal controls, and____(comply) with regulations. Currently, auditors are____(performance) substantive tests to verify the accuracy of account balances. They often utilize analytical procedures to identify unusual trends or anomalies in the financial data. As auditors assess the reliability of the evidence, they consider both the nature and extent of the tests conducted. Additionally, they are documenting their findings meticulously to provide a clear trail of the audit process. This documentation not only____(support) their conclusions but also____(enhance) the overall quality of the audit. By ensuring that the evidence is robust, auditors can confidently communicate their opinions to stakeholders. Ultimately, the effectiveness of an audit heavily depends on the quality of the evidence gathered.