12. A. Выберите правильный вариант.

1. Auditing means

a. he hears b. he owns c. he owes

2.____________ kept an account of the payments and receipts of the estate.

a. a king b. a lord c. a steward

3. In the early days of auditing the prime qualification for the position of an auditor was___________________________.

a. education b. reputation c. money

4.______________, many owners of businesses appointed one of their members to be an auditor of the financial statements prepared by the directors of a company.

a. By the 19th century b. By the 18th century c. By the 17th century

5. Nowadays an audit is a process carried out by____________ auditors

a. qualified b. qualification c. qualify

6. Auditors _______________ on if the financial statements of a company are fair.

a. prepare b. make a presentation c. give an opinion

7. ______________ checks the physical existence, valuates important assets and examines the systems of internal control.

a. a tax report b. an audit report c. a financial report

8. _________________ set out the rules for auditing.

a. accounting standards b. technical standards c. auditing standards

9. In the US auditors must be a membership of a ______________body

a. SPA b. QPA c. CPA

10. Individuals or firms ________________________ auditing

a. develop b. carry out c. prepare standards of

Учим термины.

168. Auditing - проведение ревизии

169. Qualification for the position – уровень квалификации для данной должности

170. Expertise - экспертиза

171. Qualified auditor - квалифицированный аудитор

172. Audit – аудит, ревизия, аудиторская проверка

173. Audit report – аудиторское заключение

174 To check – проверять, контролировать

175. To Valuate – оценивать, давать оценку, определять стоимость

176. To examine the systems of internal control

177. To ensure – страховаться, обеспечивать, гарантировать

178. Auditing standards – аудиторские стандарты

179. partner - партнер

180. staff - штат

13. Прочитайте следующий текст и переведите его на русский язык. Ответьте письменно на вопрос «What must accountants do and what must not?»

E

Just like any other – подобно любой другой

their own – их собственный

work out – разрабатывать

as a guide – в качестве путеводителя/ ориентира

performance of their duties – исполнение обязанностей

adopt – принимать

Naturally – естественно

is closely connected with – тесно связан с

right, proper and just –правильный, подходящий и справедливый

views of – мнение о

suggest willingness – предполагать готовность

thics code

Just like any other professional group, accountants have got their own ethics code. In different countries of the world these codes are generally worked out by professional accounting bodies and used as a guide for accountants in the performance of their duties. Ethics codes are generally based on the international ethical standards set by the International Federation of Accountants. The currently used ethics code was adopted by the IFA in 1998.

Naturally, professional ethics is closely connected with the common norms of ethical behaviour. Ethical behaviour involves choosing actions that are right, proper and just. As a rule, people differ in their views of the meaning of ethical terms. However there is a common principle of all ethical norms expressed by the belief that ethical behaviour suggests willingness to sacrifice one's interests.

Ethical standards are usually affected by cultural factors and may vary across the world. However, in all the countries of the world professional codes of accountants have much in common.

The Russian ethics code outlines the accountant's responsibilities and ethical standards. Thus, all the accountants have an obligation to the organisation they serve, their profession, the public and themselves. They are to maintain a high level of professional competence. This is generally done by the development of their knowledge and skills. Apart from that, accountants are to perform their duties in accordance with relevant laws and regulations. The preparation of clear and complete reports must be done after analyses of relevant and reliable information with confidentiality.

W

to sacrifice – жертвовать

affect – влиять

have much in common- иметь много общего

Outline – подчеркивать

Thus – так образом

Apart from that отдельно от этого

in accordance with - в соответствии

complete - полный

What is more important – что более важно

hat is more important, accountants must refrain from supporting any activity that would discredit the profession. They are also to be objective, because they have a responsibility to communicate information fairly and objectively.