I Прочитайте и письменно переведите текст.
II Найдите в тексте английские эквиваленты к следующим словам и словосочетаниям:
III Ответьте на следующие вопросы по содержанию текста:
IV Переведите предложения на русский язык, обращая внимание на страдательный залог.
V Преобразуйте предложения из действительного залога в страдательный.
VI Преобразуйте предложения из страдательного залога в действительный.
VII Переведите письменно предложения на английский язык, обращая внимание на инфинитив в страдательном залоге.
VIII Поставьте глаголы в The Present Perfect Continuous Tense.
IX Дополните предложения, используя The Past Perfect Tense.
X Поставьте глаголы в скобках в нужном времени и залоге.
XI Переведите предложения на русский язык, обращая внимание на значение модального глагола should.
Для специальностей «Бухгалтерский учет, анализ и аудит»,
«Финансы и кредит»
КОНТРОЛЬНАЯ РАБОТА № 2
Вариант 3
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.....
Список использованной литературы:
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