đề 5

An auditor shall report on the accounts examined by him _______________.

• to the shareholders

• to the court

• to the bank

• to the general public

The auditor has to __________ himself with the authenticity of the financial statements and report that they exhibit a true and fair view of the state of affairs of the concern.

• satisfy

• help

• admit

• persuade

__________ is the distribution of earnings to owners of a corporation in cash, other assets of the corporation, or the corporation's capital stock.

• Interest

• Profit

• Dividend

• Share

Businesses that have shareholders or board members may use internal audits as a way to update them on their business's finances. And, internal audits are a good way to check in on _________ goals.

• administrative

• managerial

• financial

• payable

By ________ so-called substantive tests and tests of controls, the auditor can provide some assurance that the revenues of the company are recorded accurately.

• taking

• doing

• performing

• conducting

________ sources usually provide a better quality of evidence. They are more reliable comparing to the internal source of evidence that is provided by the client.

• external

• internal

• third party

• client

The _________ errors may be further divided as errors of omission, errors of commission, duplicating errors and compensating errors.

• technical

• principle

• unintentional

• clerical

A person's position in terms of their responsibilities and authority also contribute to the opportunity to _________ fraud.

• get

• supply

• commit

• make

An unqualified report is also called a/an __________ report.

• adverse

• clean

• qualified

• disclaimer

It is the responsibility of the auditor to make an audit report in the __________ format every year after reviewing the financial statements of the organization.

• standardized

• standard

• formal

• official