- •1 Structure of a business letter
- •1 This is how a business school teacher is explaining the parts of a business letter to a student:
- •2 Now read the letter and name its elements:
- •Grammar: The Sequence of Tenses – Узгодження часів
- •2 Writing a business e-mail
- •Grammar: Reported Speech (statements) – Непряма мова (стверджувальні речення)
- •3 Doing Business on the Internet
- •1 Match words that have a similar meaning:
- •2 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian
- •3 Fill in the missing prepositions: (with (2), of (2), to, on, for (3), in (3), into, through, as)
- •Grammar: Reported Questions, Requests, Orders – Непрямі питання, прохання, накази
- •4 Business across Cultures
- •1 Match words that have a similar meaning:
- •2 Match the words and phrases in the box with the correct definition:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian
- •5 Put these statements about customs and culture into the correct order. Translate the sentences into Ukrainian:
- •Grammar: First Conditional – Умовні речення і типу
- •5 The Field of Accounting
- •Remember the difference:
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •Grammar Second Conditional – Умовні речення іі типу
- •6 Budgeting
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •5 Translate into English:
- •Grammar: Third Conditional – Умовні речення ііі типу
- •7 Auditing
- •1 Match words that have a similar meaning:
- •2 Give the English equivalents for:
- •3 Match the words and phrases in the box with the correct definition:
- •5 True or false?
- •Grammar: Modals – Модальні дієслова (1) Ability (здатність, спроможність): can, could, be able to
- •Permission (дозвіл): can, could, may, be allowed to
- •8 Costs. Assets and liabilities
- •1 Match words that have a similar meaning:
- •2 Match the words and phrases in the box with the correct definition:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian.
- •4 Ask as many questions to the following text about assets as you can. Translate the text into Ukrainian.
- •Grammar: Modals – Модальні дієслова (2)
- •9 Raising Finance
- •1 Match words that have a similar meaning:
- •3 Choose the correct word from the box to complete the gaps. Translate the sentences into Ukrainian.
- •Grammar: Modals with the Perfect Infinitive – Модальні дієслова з перфектним інфінітивом
- •10 Financial Statements
- •2 Match the words and phrases in the box with the correct definition:
- •3 Write the appropriate word or phrase in the following spaces. Translate the sentences into Ukrainian.
- •4 Translate into English:
- •Grammar: The Infinitive – Інфінітив
- •11 Accountancy
- •Grammar: The Gerund – Герундій
- •(12) Grammar: The Participle – Дієприкметник
7 Auditing
auditing review evaluation audit auditor outside/external/independent audit internal audit accounting department fiscal affairs the standard operating procedures books accounting records accurate adequate accessible |
перевірка звітності; ревізування перевірка; перевіряти оцінювання, оцінка; аналіз (даних) аудит; ревізія; аудиторська перевірка фінансових операцій аудитор, бухгалтер-ревізор зовнішній (незалежний) аудит внутрішній аудит бухгалтерія фінансові справи стандартні методи роботи бухгалтерські книги бухгалтерські рахунки, документація точний, правильний що відповідає вимогам, відповідний досяжний, доступний |
Auditing is an accounting function that involves the review and evaluation of financial records of a company. It is done by auditors. These reviews are called audits.
Outside/external audits are a normal and regular part of business practice. In addition, many corporations maintain a continuous internal audit by their own accounting departments. They review operating procedures and financial records and report to management on the current state of the company's fiscal affairs. The internal auditors make suggestions to management for improvements in the standard operating procedures and check the accounting records.
Independent auditing is done by accountants who are not employees of the organization whose books they examine. The Independent accountant is almost always a CPA. Independent accountants review the business operating activities; they examine financial statements and the accounting records.
Management must act upon the information in the financial records; the auditor ensures that this information is accurate, adequate, and accessible.
1 What is auditing? 2 Who carries out audits? Who are usually the clients? 3 What is an internal audit? 4 What do the internal auditors review? 5 What suggestions do the internal auditors make to management? 6 What is an independent audit? Who conducts most independent audits? 7 What do the independent auditors review? 8 What does the external auditor ensure?
1 Match words that have a similar meaning:
outside audit review evaluation check accurate adequate accessible procedure independent |
uncontrolled process sufficient achievable examination correct examine analysis external audit |
2 Give the English equivalents for:
перевірка та аналіз фінансових документів, аудитор, зовнішній аудит, внутрішній аудит, бухгалтерія, фінансові справи компанії, перевіряти бухгалтерську документацію, перевіряти бухгалтерські книги, стандартні методи роботи, точна інформація.