XI Переведите предложения на русский язык, обращая внимание на значение модального глагола should.
1 He should visit their premises. They are holding tests at their testing department.
2 You should have booked airway tickets in advance. Now all the airlines are busy with holidaymakers.
3 We should have accepted their terms. They offered reasonable prices.
4 She should take care of her health.
5 I should have flown to Paris. They say the exhibition there was excellent.
6 They should sign the contract. Its terms are very attractive.
Для специальностей «Бухгалтерский учет, анализ и аудит»,
«Финансы и кредит»
Контрольная работа № 2
Вариант 3
Для выполнения контрольной работы необходимо усвоить следующий грамматический материал:
The Passive Voice (Simple, Continuous, Perfect Tenses).
The Passive Infinitive.
The modal verb Should.
Повторить: времена группы Simple, Continuous, Perfect, Perfect Continuous, модальные глаголы и их эквиваленты.
Рекомендуемая литература: Учебник английского языка для делового общения: в 6 т. / Г.А. Дудкина [и др.]. – М.: ИОСО РАО, 2001. – Т. 2. Уроки 2–4.
Деловой английский. English for Business: учебник английского языка: в 2 ч. / Т.К. Алексеева [и др.]. – М.: Вече, 2000.
I Прочитайте и письменно переведите текст. Auditing, Auditors and their Reports
The traditional definition of auditing is a review and evaluation of financial records by a second set of accountants. An internal audit is a control by a company's own accountants, checking for completeness, exactness and reliability. Among other things, internal audits are looking for departures from a firm's established methods of recording business transactions. In most countries, the law requires all firms to have their accounts audited by an outside company. An independent audit is thus a review of financial statements and accounting records by an accountant not belonging to the firm. The auditors have to determine whether the accounts give what in Britain is known as a "true and fair view" and in the US as a "fair presentation" of the company's financial position.
Auditors are appointed by a company's most senior executives and advisors, whose choice has to be approved by the shareholders at the Annual General Meeting.
Auditors are usually independent certified accountants who review the financial records of a company. These reviews are called audits. They are usually performed at fixed intervals – quarterly, semiannually or annually. Auditors are employed either regularly or on a part-time basis. Some large companies maintain a continuous internal audit by their own accounting departments. These auditors are called internal auditors.
Not so many years ago the presence of an auditor suggested that a company was having financial difficulties or that irregularities had been discovered in the records. Currently, however, outside audits are a normal and regular part of business practice.
Auditors see that current transactions are recorded promptly and completely. Their duty is to reduce the possibility of misappropriation, to identify mistakes or detect fraudulent transactions. Then they are usually requested to propose solutions for these problems.
Thus auditors review financial records and report to the management on the current state of the company's fiscal affairs in the form of Auditor's Report.
Слова и словосочетания:
1 review – проверка
2 financial records – финансовые записи
3 completeness – завершенность
4 to look for – искать
5 departure – отклонение, отступление
6 transaction – сделка
7 financial statement – финансовый отчёт
8 accounting records – бухгалтерские счета
9 to maintain – проводить
10 irregularity – нарушение, неточность
11 promptly – немедленно
12 duty – обязанность
13 misappropriation – растрата
14 to detect – обнаруживать
15 fraudulent – мошеннический
16 to report – сообщать, докладывать
17 fiscal – фискальный, финансовый