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15. Supply the prepositions where necessary.

a) Say what the auditors checked during the audit in accordance with the instructions given to them.

Auditors' Report

We have examined the books, accounts and vouchers relating .. the six months ended 30th September ... (year) which were presented ... us. We have made extensive enquiries ... the system of internal check ... force and are satisfied that it is working efficiently. Particular attention was paid to the methods in force for the authorization of: accounts for payment and the handling ... cash. The cash balances .. the 30th September ... (year) were counted and found to be in accordance ... the cashier's books. All bank payments have been verified with the bank statements and certificates of the balances on the accounts obtained ... the bankers.

We have checked all cash and bank payments ... the receipts and have to report that a number of small payments are unsupported ... vouchers. It has been possible, however, to obtain other evidence to show that these disbursements were properly made. The cash books have been cast and all postings ... the various ledgers checked ... detail.

All invoices ... respect of goods purchased and expenses incurred have been examined with the appropriate analysis of books, the totals of which have been checked. Several minor errors were detected which have now been rectified. The postings to the Creditors' Ledgers have been test-checked, being far too numerous to do in detail. The balances ... the individual Creditors' accounts have been compared with special audit statements obtained from them and found to be ... order. Our instructions did not require us to examine the Sales Ledgers and Day Books: we therefore report that in such work as we have performed we found no evidence of, or opportunity ... defalcation or fraud.

Words you may need:

voucher n виправдовувальний грошовий документ

authorization of accounts for payment дозвіл на проведення виплат з рахунків

handling of cash використовування готівки

cash balance залишок касової готівки

cashier's book журнал касових операцій

bank statement виписка з рахунку

receipt n квитанція

to obtain evidence получити докази

disbursements п p виплати

cash book касова книга, журнал касових операцій

cast v підраховувати, підводити висновки

posting v проводка

ledger n бухгалтерська книга, бухгалтерський регистр

expenses incurred витрати, які були понесені

detect v виявляти

rectify v виправляти

Creditors' Ledger книга кредиторів

test-check v перевіряти за допомогою тестів

audit statement аудиторський звіт

Sales Ledger книга обліку продаж

Day Book книга операцій рабочого дня

defalcation n присвоєння чужих грошей

fraud n шахрайство, обман

16. Prepare a short talk on the following:

  1. How do auditors conduct audit?

  2. What is the aim of audit?

  3. Is it difficult to become a practicing auditor? Are professional qualifications high?

  4. If you have a job with an auditing firm what sort of personal characteristics do you think are the most important for auditors?