контрольна робота англійська мова МАУП 5 курс

Задание:1. Перекласти тексти. 2. Поставити 10 запитань до кожного тексту. 3. З трьох текстів виписати 30 слів по бухгалтерській темі і перекласти їх. Текст 1. 1. Прочитайте i перекладіть текст з англійсъкої мови на українську. AN INDEPENDENT AUDITOR Independent accountants review the business's operating activities; they also examine financial statements, the accounting records, and supporting business papers, usually known collectively as evidential matter. They do this in order to determine the accuracy, authenticity, and completeness of the records, all of which are part of the concept that is expressed as fairness in accounting terminology. The accountant's judgment or opinion on the fairness of the record is contained in a document sent to the client upon completion of the audit. It consists of a letter addressed to the client that contains both a scope paragraph and an opinion paragraph. The scope paragraph states the extent or range of the accountant's examination, in the letter below, the accountant states that he has examined the balance sheet, the statement of operations, and the statement of retained income for the accounting period. This is called a complete examination because it includes all accounts in the general ledger. The general ledger is the financial record where the individual accounts are kept. In addition to the extent of the audit, the scope paragraph also states the standards that have been used for the audit. General categories for auditing have been developed in the accounting profession. These categories cover technical competence, independence of attitude, and reporting standards. An independent auditor who examines company's records follows certain standards of field work. These deal with the planning and supervision, if necessary, of the audit. The independent auditor must also review internal controls as a basis for the applications of tests of their effectiveness. Furthermore, he or she is responsible for obtaining a reasonable and appropriate amount of evidential material from business papers, ledgers, and other sources in arriving at an opinion on the accuracy of the financial statements. The reporting standards deal with the contents of the report. The report must state whether the financial statements of the organization have been prepared in accordance with generally accepted accounting principles. Furthermore, these principles must have been observed in the current accounting period in relation to the previous period. Unless the report states otherwise, the auditor verifies that the financial statements can be considered sufficient. The report must either express an opinion on the condition of the fiscal records or state that no opinion can be expressed, listing the reasons for the conclusion. 2. Постаете 10 запитань до тексту. Текст 2. I. Прочитайте i перекладіть текст з англійської мови на українську. THE OPINION PARAGRAPH OF THE AUDITOR'S LETTER The opinion paragraph of the auditor's letter meets the standards given immediately above. The opinion is based on a careful examination. To reach his or her conclusions, the auditor uses whatever test and procedures he or she thinks are necessary. These may include a comparison of figures with those from previous years, computations of various kinds, physical examination of the operation, documentary evidence, personal contact with employees, and studies of operational and control procedures. The language of the opinion paragraph is important and must be precise. It can express several different opinions that fall into definite categories: 1. Unqualified opinion. The auditor is able to satisfy himself by thorough examination of the accounting records that the financial statements are in accordance with generally accepted accounting principles on a basis that is consistent with the practices of the previous accounting period. The opinion in the letter given as an illustration is unqualified. 2. Qualified opinion. The auditor's opinion is affected by procedural omissions and variations in keeping with the financial records. In this case, the auditor has to give a clear explanation of the reasons for the qualification and of the effect on financial position and results of operations. 3. Disclaimer of opinion. The auditor has not obtained sufficient competent evidential matter to form an opinion on the fairness of presentation of the financial statements as a whole. The necessity of disclaiming an opinion may arise either from a serious limitation on the scope of examination or from the existence of unusual uncertainties concerning the amount of an item or the outcome of a matter materially affecting financial position or results of operations. In some situations where a disclaimer of opinion is required, a piecemeal opinion may be given. This kind of opinion may be offered when some but not all aspects of the statements, such as inventory, can be audited and confirmed. 4. Adverse opinion. The auditor feels that the financial statements do not present fairly the financial position or results of operations in conformity with generally accepted accounting principles. This kind of opinion is required in any report where the exceptions to fairness of presentation are so evident that in the auditor's judgment a qualified opinion is not justified. In such circumstances, a disclaimer of opinion is inappropriate because the auditor has sufficient information to form an opinion that the financial statements are not fairly presented. The owner of a business may keep his or her owns books of account and feels no need to have them examined by an auditor. Nowadays, however, it is generally accepted that every business should be audited. Auditors can help the business set up a reliable accounting system. They can also ensure that all transactions have been actually and properly recorded. They can also discover whether nonexistent transactions have been entered in the books. Even in a small business, mistakes in the books of account can lead to a business failure. Management must act upon the information in the financial records; the auditor ensures that this information is accurate, adequate, and accessible. 2. Постаете 10 запитань до тексту. Текст 3. I. Прочитайте i перекладіть текст з англійської мови на українсъку. CURRENT TRADING AND FUTURE PROSPECTS The key objectives of the Board and management are to maintain the existing core businesses and to be in a position to take advantage of suitable development opportunities as they arise. In 1994 all trading operations will see continuing investment to upgrade stores and improve production and distribution and distribution facilities. The major project of the current year will be the completion of the new superstore at Peak the Park in Derby, scheduled for September. Also in 1994 the Society will seek to build on the partnerships launched successfully in 1993. 1994 is an important anniversary for the Co-operative Movement and we share the hope of our neighbouring societies that this year will at last see an upturn in economic prospects, leading to improved trading conditions. 2. Постаете 10 запитань до тексту.

Содержание:Текст 1 3 AN INDEPENDENT AUDITOR 3 Текст 2 6 THE OPINION PARAGRAPH OF THE AUDITOR'S LETTER 6 Текст 3 10 CURRENT TRADING AND FUTURE PROSPECTS 10