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Đến với "Ebook English for Accounting - Phần 2" các bạn sẽ được tìm hiểu một số vấn đề cơ bản sau: Auditing, management accounting, investment. Hy vọng tài liệu là nguồn thông tin hữu ích cho quá trình học tập và nghiên cứu của các bạn. Mời các bạn cùng tìm hiểu và tham khảo nội dung thông tin tài liệu. | Auditing What does an auditor do Look at the following activities and decide which ones are normally done internally or externally. An auditor. HI spends time getting to know the business as well as the environment and the industry in which it operates. Ql analyses the internal business and financial systems used to make and record transactions. in gathers evidence on the financial control systems and the figures in the financial statements. . Q gives advice on the business methods and transactions of the company. in examines financial statements to determine whether they conform to generally accepted accounting principles. . jp prepares the financial statements in accordance with the generally accepted accounting principles of the country where the enterprise operates. in examines the management report and determines whether it conforms to the financial statements. m guarantees the correctness of the figures presented in the accounts. . provides consulting services. presents a written report to the management of the company describing whether the accounting records financial statements and management reports conform to legal requirements. . m maintains confidentiality and independence. to I UNIT Auditing AUDIO 14 Janet Hendley a partner in an audit firm calls Claude Bernaud the CFO of a French company. Listen to the dialogue and then decide if the statements which follow are true 0 or false CxJ. 1 Janet wants to talk to Claude about a report. Q 2 Janet thinks that capitalization of costs should be expenses in the P L. 3 Claude agrees with Janet on this point. Q 4 Claude thinks capitalization of costs should be classed under machine upgrades. Q 5 Claude s reasoning is that the upgrades are really investments in the future. Q 6 Janet agrees to reconsider her opinion. Q Put the letters into the correct order to make words used in the conversation that have a similar meaning to the words on the right. L-P-Y-E-R-R-l-l-M-A-N preliminary initial S-D-S-l-S-U-C talk about
