- •6.050106 “Облік і аудит” для студентів іі курсу
- •6.050106 “Облік і аудит” для студентів іі курсу
- •Передмова
- •Lesson 1 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Such as; also; of; about; for.
- •Lesson 2 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •About; of; in; with; in accordance; of.
- •Lesson 3 the reading module Read the text: What is an audit?
- •What an Auditor Does
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •To; of; as a whole; to; of; as to.
- •Lesson 4 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Who; from; of; who; to; and.
- •Lesson 5 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; with; and; of; and
- •Lesson 6 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises
- •The writing module
- •III. Writing exercises:
- •In; of; on; in order to; by
- •Lesson 7 the reading module Read the text: Concept of audit risk
- •Audit risk concepts
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; as; always; except for; and; in; due to; of; of.
- •Lesson 8
- •The reading module
- •Read the text: Components of audit risk. Audit risk model
- •Components of audit risk
- •Audit risk model
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Lesson 9 the reading module
- •Audit stages
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Lesson 10 the reading module Read the text: Concept of cognitive decision making
- •Audit activities
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; as; in; to; set of; with; of; in
I. Reading Exercises:
Exercise 1. Read and memorize using a dictionary:
evaluation, underlying, cognitive decision, management assertions, audit objective, audit evidence, entity, financial statements, partnerships
|
Exercise 2. Answer the questions:
1) What basic concepts does ABREMA integrate?
2) What is Concept of the audit objective?
3) How is the objective achieved?
Exercise 3. Match the left part with the right:
1. Links to auditing terms underlying the five basic concepts
|
a) may be expanded by including a reference as to how the objective is achieved. |
2. The objective of the audit of any information prepared by a particular party
|
b) is able to form an opinion on the financial statements. |
3. The principal objective noted above
|
c) are organized in a hierarchical manner. |
4. The evidence needs to be of such quantity and quality that the auditor is able to form an opinion on the financial statements. |
d) is to gather and evaluate evidence of sufficient quantity and appropriate quality. |
Exercise 4. Open brackets choosing the right words:
The overall objective of the audit of the financial statements of an entity is to (take/gather) and (show/evaluate) audit evidence of sufficient quantity and appropriate quality in order to (increase/form), and (compete/communicate) to the users of the financial statements, an audit opinion on the reliability of the assertions of management inherent in those financial statements for the purpose of adding credibility to those assertions.
The speaking module
II. Speaking Exercises:
Exercise 1. Describe the first basic concept; the second basic concept; the principal objective of a financial statement audit; the word «quality» using the suggested words and expressions:
the first basic concept contains, terms, concept
|
the second basic concept contains, links, terms, relevant, preceding concepts
|
the principal objective of a financial statement audit has evolved, was accepted, provide, reliability, responsibility, party
|
the word «quality» refers, relevance, reliability, evidence |
Exercise 2. Ask questions to the given answers:
1) Question: ___________________________________________ ?
Answer: The third and fourth concepts contain links to terms relevant to the particular concept as well as relevant links to terms relating to preceding concepts.
2) Question: ___________________________________________ ?
Answer: In a financial statement audit, the financial statements of the entity is the 'matter' that is the responsibility of the other party, and the 'other party' is the management of the entity.
3) Question: ___________________________________________ ?
Answer: The objective of the audit of the financial statements of an entity is to gather and evaluate audit evidence of sufficient quantity and appropriate quality in order to form an opinion on the financial statements.