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6.Прочитайте и переведите текст (письменно). Задайте к тексту пять вопросов. AUDITORS AND THEIR REPORTS Auditors are usually independent certified accountants who review the financial records of a company. These reviews are called audits. They are usually performed al 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 nun 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 recordered 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 or Auditor's Opinion. Here is a specimen Auditor s Opinion: AUDITOR'S OPINION The Board of Directors Johnson and Co. 1 have examined the Balance Sheet of Johnson and Co.. as of 31 December. 1994, as well as the related Statements of income and retained earnings and changes in the financial position for the year ending on that date. My examination was made in accordance with generally accepted standards of auditing It included tests of the accounting records and those other procedures that I considered necessary. In my opinion, the accompanying Balance Sheet and Statement of Income and Retained Earnings present fairly the financial condition of Johnson and Co.. on 31 December, 1994. Daniel H. Peterson Certified Public Accountant New York. NY. 30 January 1995

 

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1 Auditors are usually independent certified accountants who...

2. These reviews are called...

3. They are usually performed at...

4. Auditors are employed...

5. Not so many years ago the presence of an auditor suggested...

6. Currently, however, outside audits are...

7. Auditors see that current transactions...

8. Their duty is to reduce...