Аудит. виды аудита. этика аудита

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WHAT IS AUDITING

Ancient – древний Steward – управляющий хозяйственным имением goes far back into – уходить корнями в receipt – денежные поступления used to – имел обыкновение illiterate –безграмотный independence of mind- независимость суждений the matter of – вопрос о secondary –второстепенной increasingly dependent on – все более и более зависимый от Eventually – в конце концов

Auditing is a very ancient activity. "Audit" is a Latin word that means "he hears". In ancient times auditing was the process when the owner heard the account given by his stewardof the use of the owner's resources. The origin of stewardship goes far back into the middle Ages. Kings or lords who were away at war or for other purposes usually left their estates in the hands of a steward who kept an account of the payments and receipts of the estate. As a rule, the steward used to render an account to the owner, who might be illiterate and had to hear it ("audit" - "he hears").

In the early days of auditing the prime qualification for the position of an auditor was reputation. A man known for his integrity and independence of mind took this honored position, the matter of technical ability was secondary. In those days, the functionof auditor was never confused with that of accountant. However, as accounting gradually became more complex, auditors became increasingly dependent on the expertise provided by accountants. Eventually, the audit function itself became totally dominated by the accountancy profession. By the 19th century, many owners of businesses appointed one of their members to be an auditor of the financial statements prepared by the directors of a company. This was partly because the processof auditing had become more complicated as business itself became more complicated.

This was partly because – частично это имело место из-за того, что Complicated -сложный carried out – выполняемый main aim –главная цель fair – честный opinion - мнение embodied – находит воплощение In order to – чтобы Existence - существование to ensure - с тем, чтобы удостовериться set out – устанавливать membership -членство body – орган, организация vary greatly – сильно различаться size – размер

In its modern sense, an audit is a process carried out by qualified auditors whose main aim is to give an opinion on whether the financial statements of a company give a fair presentation. This opinion is then embodied in an "audit report". In order to do this, an auditor needs to check the physical existence and valuation of important assets, to examine the systems of internal control to ensure that transactions have been recorded correctly.

The rules for auditing are usually set out in auditing standards.

The qualifications that auditors must have are set: membership of a CPA body in the US, or in the UK membership of one of four of the bodies of the consultative committee of the accountancy bodies. Auditing is carried out by individuals or by firms which vary greatly in size; some firms have hundreds of partners and thousands of staff.

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