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Specialized accounting services.
Because accounting affects people in many different fields, public accounting and private accounting include specialized services.
Auditing is the accounting profession in most significant service to the public. An audit is the independent examination that assures the reliability of the accounting reports that management prepares and submits to investors, creditors, and others outside the business.
In carrying out an audit, CPAs (Certified Public Accountants) from a business examine the business’s financial statements.
If the CPAs believe that these documents are a fair presentation of the business´s operations, the CPAs give a professional opinion stating that the firm´s financial statements are in accordance with generally accepted accounting principles, which is the standard. Why is the audit so important?
Creditors considering loans want assurance that the facts and figures the business submits are reliable. Stockholders, who have invested in the business, need to know that the financial picture management shows them is complete. Government agencies need accurate information from business.
Internal auditing is performed by a business’s own accountants. Many large organizations maintain a staff of internal auditors. These accountants evaluate the firm´s own accounting and management systems.
Their aim is to improve operating efficiency and to ensure that employees and departments follow management´s procedures and plans.
Ответьте письменно на вопросы.
1 What is auditing?
2 What is internal auditing performed by?
3 Who wants assurance in the reliability of the accounting reports?
Переведите предложения, обращая внимание на различные значения глаголов to be, to have.
1 Every student has to take examinations twice a year.
2 They have passed examinations in December.
3 Her mother is cooking dinner now.
4 We were to get new information about this event.
Переведите предложения и укажите время и залог глагола-сказуемого в каждом предложении.
1 A staff of internal auditors is maintained by many large organizations.
2 Stockholders have invested large sums of money in this enterprise.
3 The work is being carried out by the group of young specialist.
4 Are you satisfied with the results of the experiment?
Переведите предложения, учитывая правила перевода модальных глаголов и их эквивалентов.
1 You mustn’t smoke here.
2 Last summer I had to work much.
3 They will be allowed to take part in the conference.
4 He is able to speak English well.
Переведите, учитывая правила перевода «субъективного» и «объективного» инфинитивного оборота.
1 People expect the 21st century to bring peace on earth.
2 You are supposed to graduate from the Academy in 4 years.
3 He is said to know 6 foreign languages.
4 They seem to come at 6 o’clock.
Переведите предложения, учитывая различные функции причастия I и причастия II.
1 Being in Moscow she visited us.
2 The work done by the young specialist gave good results.
3 Water becomes ice when cooled.
4 Working at this problem they had to read many English journals.