Задание № 3. Задание № 3. Заполните пробелы в тесте с помощью слов приведенных в скобках. (50 баллов)

(stakeholders, regulators, attest, assurance, "attest" function, assessing internal control, fairly, financial audit, external auditors,)

A _______________________is the examination of financial records and reports of a company or organisation, in order to verify that the figures in the financial reports are relevant, accurate, and complete. The general focus is to ensure the reported financial statements fairly represent a company's stated condition for the firm's________________. These stakeholders will be interested parties, such as stockholders, employees, _________________, and the like.

Doing a financial audit is called the____________________________. The general purpose is for an independent party (the CPA firm) to provide written _________________(the audit report) that financial reports are "____________________ presented in conformity with generally accepted accounting principles".

Because of major accounting scandals (failure by CPA firms to detect widespread fraud), ___________________procedures has increased in magnitude as a part of financial audits.

Financial audits are typically done by ___________________(accountancy firms). Many organizations, including most very large organizations, also employ or hire internal auditors, who do not ______________to financial reports. Internal auditors often assist external auditors, and, in theory, since both do internal control work, their efforts should be coordinated.

Запись домашнего задания:

а) пересказать текст (1);

б) выполнить задание практ. раб. № 12 (1)

Симферопольский колледж

Государственного высшего учебного заведения

КНЭУ им. В. Гетьмана

ОТЧЁТ

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