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Auditing
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| auditing review evaluation audit auditor outside/external/independent audit internal audit accounting department fiscal affairs the standard operating procedures books accounting records accurate adequate accessible | перевірка звітності; ревізування перевірка; перевіряти оцінювання, оцінка; аналіз (даних) аудит; ревізія; аудиторська перевірка фінансових операцій аудитор, бухгалтер-ревізор зовнішній (незалежний) аудит внутрішній аудит бухгалтерія фінансові справи стандартні методи роботи бухгалтерські книги бухгалтерські рахунки, документація точний, правильний що відповідає вимогам, відповідний досяжний, доступний |
Auditingis an accounting function that involves thereviewandevaluationof financial records of a company. It is done by auditors.These reviews are called audits.
Outside/external audits are a normal and regular part of business practice. In addition, many corporations maintain a continuous internal audit by their own accounting departments. They review operating procedures and financial records and report to management on the current state of the company's fiscal affairs. The internal auditors make suggestions to management for improvements in the standard operating procedures and check the accounting records.
Independent auditingis done by accountants who are not employees of the organization whose booksthey examine. The Independent accountant is almost always a CPA. Independent accountants review the business operating activities; they examine financial statements and theaccounting records.
Management must act upon the information in the financial records; the auditor ensures that this information is accurate, adequate, and accessible.
1 What is auditing? 2 Who carries out audits? Who are usually the clients? 3 What is an internal audit? 4 What do the internal auditors review? 5 What suggestions do the internal auditors make to management? 6 What is an independent audit? Who conducts most independent audits? 7 What do the independent auditors review? 8 What does the external auditor ensure?
1 Match words that have a similar meaning:
| outside audit review evaluation check accurate adequate accessible procedure independent |
| uncontrolled process sufficient achievable examination correct examine analysis external audit |
2 Give the English equivalents for:
перевірка та аналіз фінансових документів, аудитор, зовнішній аудит, внутрішній аудит, бухгалтерія, фінансові справи компанії, перевіряти бухгалтерську документацію, перевіряти бухгалтерські книги, стандартні методи роботи, точна інформація.
3 Match the words and phrases in the box with the correct definition:
| 1) a detailed inspection of the accounts of an organization by a professionally trained person; 2) an audit carried out by a person not employed by the company to check that the accounts are accurate and honest; 3) a professionally trained person who examines the accounts of an organization to check that they are true and correct; 4) a review and evaluation of a company's | 
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financial records by employees of the same company; 5) an organization's established methods of carrying out its operating and recording functions; 6) an analysis, study; 7) the books, files or computer records where a company's accounts are kept; I, a report showing profit and loss for a business or institution.
4 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian:
| accurate; an evaluation; fiscal affairs; financial records; outside audits; an internal audit; the books; independent accountants; the accounting; audit; the auditors |
1... were called in to inspect the accounts. 2 An accountant did a year-end... of our financial records. 3... firm audited the company every year. 4... are not employees of the organization whose books they examine. 5 The tax inspector wants to examine.... 6 Many companies employ their own accountants to maintain.... 7... are a normal and regular part of business practice. 8 Auditors review... and report to the management on the current state of the company's... in the form of an Auditor's Report. 9 An accountant did... of the company's financial health. 10 The numbers in the report are....
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