Arthur Conan Doyle and his unique hero Sherlock Holmes.

Sir Arthur Conan Doyle was born in 1859. His fame rests to a certain degree on the novel "The Lost World" and a number of other novels and stories, but to (great) degree on the Sherlock Holmes detective stories. II was in 1927 that (late) of these detective stories was finished and three years (late) Sir Arthur Conan Doyle died.

Being one of (brilliant) detective story writers Conan Doyle, at the same time, proved to be no (little) gifted science fiction writer. His (vivid) imagination created a (fantastical) world which seemed to readers (real). Conan Doyle's (bold) hypothesis concerning existence of a plateau in the area of the Amazon with flora and fauna of the Jurassic formation period made many readers believe in its reality. The novel was published in 1912 and its success exceeded all (daring) expectations of the author. It should

be noted that one of American Universities believed in the existence of the lost world (much, much) then others for it sent an expedition to (far) areas of the Amazon to find it!

In the very heart of London there is (famous) street with an even (famous) address: 221/B Baker Street, London. Every lover of exciting crime stories knows that it was Sherlock Holmes, (great) of all detectives, who lived there. He was (unique) hero of Sir Arthur Conan Doyle, the Scottish author, who published more than 60 stories about him, including three full-length novels.

The main character was born as the idea of (eminent) Edinburgh doctor, who besides curing those who were (ill), taught medicine. Conan Doyle's experience as a doctor provided, (late), the background for the ercation of Dr Watson, Holmes' partner in the investigations and the narrator of almost all Sherlock Holmes stories. He became almost as (well- known) as his companion.

Sherlock Holmes arrived at his solution by (acute) observation and (brilliant) reasoning. He became one of the (perfect) examples of the self- confident, (courageous) detective whose (creative) mind and intellectual abilities always overcome (dark) aggression of crime.

One can (truly) admit this writer described a detective's work (vividly) than any other writer of that time.

No 28. Use the following word combinations in the sentences of your own:

1. to a greater degree

2. a decade later

3. no less talented (gifted)

4. the most brilliant; far more brilliant

5. the boldest hypothesis

6. more daring dreams and plans

7. a vivid imagination

8. a brighter colour

9. much more interesting

10. still acuter observation

1………….

2.The report of the auditor shows his opinion towards the financial statement of an enterprise. The opinion must be expressed with an absolute degree of assurance.

3.On some legal instruments sometimes it is possible to change the signature, the date or the amount in some documents. But it should be done with tidiness (акуратно).

4.The approval of standards of auditing is the exclusive right of the Council of Ministers of Ukraine.

5.The Auditors' Chamber of Ukraine works out the Code of Professional Conduct (Ethics) of Auditors of Ukraine.

6.The aim of accounting is to show a financial condition of a company.

Making a Report II If you are going to make a report based on material in Ukrainian you have to make your Ukrainian-English vocabulary. Thereby we give such a vocabulary for the text following it.

Vocabulary

Read and learn by heart:

виникати - to go back to, to arise, to come into being

доручати - to entrust (with)

посилити - to increase, to promote

державне регулювання - state regulation

орган - a body, an organisation

Аудиторська палата - The Auditors' Chamber

затверджувати — to approve

підхід - an approach

Національні нормативи - The National Standards Спілка аудиторів - The Union of Auditors, (The Association of Auditors).

№ 29. Repeat the vocabulary of Unit 12. Read the text "From the History of Audit" and make a presentation. Use additional material. Learn the corresponding phrases of presentation given below and use all of them.

I, Greeting / Introducing oneself

^ Introducing the subject I Describing the sequence

'I, Starting the presentation itself I, Moving on to the next point

6, Summarizing

1 Concluding

N Thanking/Inviting questions

Good day, ladies & gentlemen.

Let me intçoduce myself. I'm ...

The subject (topic) is ...

Our agenda is ...

First I'm going to ...

Then ... after it ...

Let's get started then

We'll look at ...

We'll also consider ...

Summing up,

I'll like to stress

To conclude

In conclusion

Thank you for attention

I'd be pleased to answer ...

From the History of Audit

Аудит має велику історію. Він виник ще в XIX ст. (century). Метою аудиту був контроль за сплатою податків.

Слово "аудит" в перекладі з латини означає "він слухає", "слуха­ні¹¹ (listen to).

Значення аудиту зросло з розвитком промисловості і торгівлі. Розвиток капіталізму став значним етапом у розвитку аудиту. Млйсиик став наймати апарат управління своїм підприємством (enterprise). Щоб запобігти зловживань (abuse), власник став доруча- III перевірку фінансової звітності незалежним аудиторам. Аудитори Мини бути незалежними та чесними.

Великобританія - історична батьківщина аудиту. 1944 року там fly по затверджено серію законів про компанії (a number of Companies

Ail*).

Аналогічні закони про незалежний аудит були прийняті Францією в ІH67 p., США в 1887 p., Німеччиною в 1931 р.