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4.A) Supply the articles where necessary.

b) Write down 3-5 questions about the text.

c) Say what you have learned from the text about government auditing in Sweden.

The Swedish National Audit Office (SNAO) is … independent institution for central government auditing and accounting in … Sweden. The main task of … organization is to audit the effective fulfillment of central government goals and commitments. In line with this, the organization analyses revenues and expenditures of … central government, audits central government activities, examines accounts and performance of all government agencies and … public organizations. The SNAO selects independently … agencies and activities to be audited, … auditing methods to be used, … content of the audit reports, as well as the audit statements. All audits are carried out in accordance with generally accepted auditing standards. The audits principally have … control functions, but substantial efforts are also made to ensure that the results of the audit can be used as … basis for improving efficiency and effectiveness. The SNAO also has … task of improving financial management at all levels of … central government, of fostering high standards of financial management leading to the efficient use of central government funds, efficient cash flows and security of the payment system.

The government and … Parliament use the information of the SNAO as a basis for their decisions on … development and transformation of the Swedish public administration. Besides, … government often turns to the SNAO for … comments on measures proposed by different public commissions.

In addition, … SNAO establishes … norms, develops auditing methods, and offers training and advice on issues related to auditing and financial management.

The staff are recruited on … basis of educational qualification and … professional ability. Almost 95 per cent of the professional staff hold high professional qualifications.

Central government appropriations finance some fifty per cent of … organization’s activity and the remaining activities are free-financed. The SNAO is … active member of INTOSAI (the International Organization for Supreme Audit Institutions) and its European equivalent EUROSAI (the European Organization for Supreme Audit Institutions).

Words you may need:

Swedish National Audit Office – Державна ревізійна служба Швеції

foster – сприяти, заохочувати

cash flow – потік готівкових засобів

public administration – управління на державному та місцевому рівнях

appropriation – асигнування

free-financed – на госпрозрахунку

INTOSAI – Міжнародна організація вищих контрольних органів

EUROSAI – Європейська організація вищих контрольних органів

TESTS

      1. Fill in each space with the appropriate words from a, b or c:

  1. The accountancy __________ has built up a significant amount of expertise in performing financial statements audits.

  1. circulation;

  2. profession;

  3. examination.

  1. If the management is not prepared to take ________ it may be hard to complete the audit.

  1. responsibility;

  2. right;

  3. deviation.

  1. Audits cannot be completed without a proper study and evaluation of the __________and assessment of the internal accounting controls.

  1. accounting records;

  2. accounting system;

  3. profit and loss account.

  1. The natural finalization of the audit process is the_________, reflecting the auditor’s opinion on the financial statements.

  1. auditor’s report;

  2. accounting records;

  3. accounts audit.

  1. Defining the audit _________ the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures,

    1. magnitude;

    2. deviation;

    3. strategy.