What are Common mistakes of Auditing firms?

Legal documents have not been updated;
Disclosure of Transparency report: no publication on website, deferred publication, information inaccuracy;
The new assignment documents have not been updated for members of Board of Directors, who are authorized to sign Auditors’ report;
The date of audit contract with clients subject to mandatory audit: after the end of the fiscal year;
Management of practicing auditors in auditing firm.

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Errors and Improvements:

"Legal documents have not been updated;" -> "Legal documentation remains outdated;"
Explanation: The term "documents" is too generic and informal for a formal context. "Documentation" is a more precise term, and "remains outdated" provides a more polished expression.
"Disclosure of Transparency report: no publication on website, deferred publication, information inaccuracy;" -> "Transparency Report Disclosure: Absence of website publication, delayed release, inaccuracies in information;"
Explanation: Restructuring the sentence for clarity and formality. "Disclosure of Transparency report" can be streamlined to "Transparency Report Disclosure," and specifying the issues in a list format enhances readability.
"The new assignment documents have not been updated for members of Board of Directors, who are authorized to sign Auditors’ report;" -> "The latest assignment documents remain unaltered for Board of Directors members, vested with the authority to sign the Auditors’ report;"
Explanation: The term "new" can be replaced with "latest" for a more formal tone. "Have not been updated" can be replaced with "remain unaltered" for clarity and formality.
"The date of audit contract with clients subject to mandatory audit: after the end of the fiscal year;" -> "The contractual audit date with mandatory audit clients: post conclusion of the fiscal year;"
Explanation: Restructuring for clarity and precision. "Audit contract" is more formal than "audit documents." "Subject to" can be replaced with "with," and "after" can be replaced with "post."
"Management of practicing auditors in auditing firm." -> "Administration of practicing auditors within the auditing firm."
Explanation: Enhancing clarity and formality. "Management" can be replaced with "Administration" for a more formal tone, and "in" can be replaced with "within" for precision.

Band điểm Task Response ước lượng: 5

Band Score for Task Response: 5 – UNDER WORD

Answer All Parts of the Question:
- Detailed explanation: The essay addresses various common mistakes of auditing firms, including issues with legal document updates, transparency report disclosure, updating assignment documents for Board members, timing of audit contracts, and managing practicing auditors. Each mentioned aspect is a valid concern related to auditing practices.
- How to improve: While the essay covers multiple aspects, it lacks depth in discussing each point. To improve, the writer should elaborate more on each mistake, providing examples or explanations to enhance clarity and demonstrate a comprehensive understanding of the issues.
Present a Clear Position Throughout:
- Detailed explanation: The essay presents a clear list of common mistakes without taking a particular stance on them. It simply outlines issues without expressing opinions or arguments.
- How to improve: To enhance clarity and engagement, the writer could consider taking a more assertive stance on each mistake, perhaps discussing the significance or consequences of these errors in auditing practices.
Present, Extend, and Support Ideas:
- Detailed explanation: Each mentioned mistake is briefly outlined without further elaboration or support. There is a lack of depth in discussing the implications or context surrounding these errors.
- How to improve: The writer should aim to extend their ideas by providing more detailed explanations or examples for each mistake. Additionally, incorporating relevant statistics or case studies could strengthen the argument and provide additional support for the points made.
Stay on Topic:
- Detailed explanation: The essay generally stays on topic by addressing common mistakes of auditing firms. However, the briefness of each point might lead to some ambiguity or lack of clarity.
- How to improve: To ensure clarity and relevance, the writer should expand on each topic to provide a more comprehensive understanding of the issues discussed. Additionally, maintaining a clear structure throughout the essay can help in staying focused on the main topic.

Overall, while the essay touches upon various common mistakes of auditing firms, it lacks depth and thorough analysis. To improve, the writer should aim to provide more detailed explanations, extend their ideas with supporting evidence, and maintain a clear and consistent focus on the topic throughout the essay.

Band điểm Coherence & Cohesion ước lượng: 7

Band Score for Coherence and Cohesion: 7

Organize Information Logically:
- Detailed explanation: The essay presents information regarding common mistakes of auditing firms, but the organization lacks clarity and coherence. The points are listed without any clear progression or logical sequence. It jumps from one aspect to another without establishing connections or providing transitions between ideas. For instance, it begins with "Legal documents have not been updated" and then abruptly shifts to "Disclosure of Transparency report" without establishing a clear link between these issues.
- How to improve: To enhance logical organization, the essay should follow a structured approach. It could start by introducing the overarching theme of common mistakes made by auditing firms, then proceed to discuss each mistake in a coherent manner, perhaps starting with more fundamental issues before moving on to more complex ones. Additionally, using transition phrases or sentences between points can help in establishing connections and guiding the reader through the essay’s progression.
Use Paragraphs:
- Detailed explanation: The essay lacks proper paragraphing, which contributes to its overall lack of coherence. It is presented as a single block of text, making it difficult for the reader to discern distinct ideas or arguments. Without clear paragraph breaks, the essay appears dense and overwhelming.
- How to improve: Breaking the essay into paragraphs would greatly improve its readability and coherence. Each paragraph should focus on a specific aspect or mistake of auditing firms, allowing for better organization and clarity. For example, one paragraph could address issues related to legal documents, while another could delve into transparency report disclosures. By structuring the essay into paragraphs, the reader can more easily follow the discussion and understand the separate points being made.
Use a Range of Cohesive Devices:
- Detailed explanation: The essay lacks cohesive devices that would aid in connecting ideas and creating a smoother flow of information. There is a noticeable absence of transitional phrases or linking words that could help tie together the disparate points presented in the essay.
- How to improve: Incorporating a variety of cohesive devices can significantly enhance the cohesion of the essay. These may include transitional words and phrases such as "furthermore," "in addition," "however," or "conversely" to signal shifts between ideas. Additionally, using pronouns to refer back to previously mentioned concepts or employing parallel structure within sentences can also contribute to coherence. By strategically integrating cohesive devices, the essay can achieve a more seamless flow and better convey the relationships between different points.

Overall, while the essay touches upon relevant aspects of common mistakes made by auditing firms, its coherence and cohesion are hindered by a lack of logical organization, paragraph structure, and cohesive devices. By addressing these areas for improvement, the essay can better communicate its points and achieve a higher level of coherence and cohesion.

Band điểm Lexical Resource ước lượng: 6

Band Score for Lexical Resource: 6

Use a Wide Range of Vocabulary:
- Detailed explanation: The essay demonstrates a satisfactory range of vocabulary related to auditing practices. Key terms such as "legal documents," "transparency report," "audit contract," and "management of practicing auditors" are appropriately used to discuss common mistakes of auditing firms.
- How to improve: To enhance lexical resource further, consider incorporating more varied terminology and expressions related to auditing procedures. Exploring synonyms and related terms can add depth to the discussion and demonstrate a broader vocabulary range.
Use Vocabulary Precisely:
- Detailed explanation: The vocabulary usage in the essay is generally precise, with specific terms directly addressing the common mistakes of auditing firms. For instance, phrases like "legal documents," "transparency report," and "management of practicing auditors" accurately convey the intended meanings.
- How to improve: To maintain precision in vocabulary usage, ensure that terminology is consistently applied and avoid ambiguous or vague language. Additionally, strive to use technical terms accurately to convey precise meanings within the context of auditing.
Use Correct Spelling:
- Detailed explanation: Spelling accuracy in the essay is generally adequate, with no glaring errors observed in the provided text.
- How to improve: To further enhance spelling accuracy, consider utilizing spell-checking tools or proofreading techniques to catch any overlooked errors. Additionally, familiarizing oneself with commonly misspelled auditing terms can help improve spelling proficiency in this subject area.

Band điểm Grammatical Range & Accuracy ước lượng: 5

Band Score for Grammatical Range and Accuracy: 5

Use a Wide Range of Structures:
- Detailed explanation: The essay demonstrates a satisfactory range of sentence structures, primarily utilizing simple sentences to convey ideas concisely. However, it lacks complexity and variation in sentence structures, relying heavily on simple subject-verb-object constructions.
- How to improve: To enhance the grammatical range and add variety to the essay, consider incorporating compound or complex sentences. For example, instead of stating "Legal documents have not been updated," you could write, "Failure to update legal documents is a common mistake observed in auditing firms." Introducing clauses, conjunctions, and transitional phrases can help achieve this.
Use Grammar and Punctuation Accurately:
- Detailed explanation: Overall, the essay demonstrates strong grammatical accuracy with clear subject-verb agreement and appropriate word usage. However, there are some minor punctuation errors, such as missing commas to separate items in a list ("Disclosure of Transparency report: no publication on website, deferred publication, information inaccuracy").
- How to improve: Pay closer attention to punctuation rules, particularly when listing multiple items or separating clauses within sentences. Reviewing basic punctuation guidelines and proofreading carefully can help eliminate these errors. Additionally, consider using semicolons or dashes where appropriate to enhance clarity and readability.

Bài sửa mẫu

Common Mistakes of Auditing Firms

Auditing firms often encounter several common mistakes in their practices, which can significantly impact their operations and credibility. Firstly, legal documentation remains outdated, posing risks to the accuracy and legality of their processes. Transparency report disclosure also presents challenges, with issues such as absence of website publication, delayed release, and inaccuracies in information hampering transparency efforts.

Another prevalent mistake is the failure to update assignment documents for Board of Directors members, who hold the authority to sign Auditors’ reports. This oversight can lead to discrepancies and legal complications. Additionally, the timing of audit contracts with mandatory audit clients is often mismanaged, with contracts being finalized after the conclusion of the fiscal year, potentially compromising the effectiveness of the audit process.

Furthermore, inadequate management of practicing auditors within the auditing firm can result in inefficiencies and errors in auditing procedures. It is essential for auditing firms to address these common mistakes proactively to ensure compliance, accuracy, and reliability in their operations.