XIII. Fill in the blanks from the words below. Translate the sentences into Ukrainian.
Date: 2015-10-07; view: 472.
| A. | service; fee; auditors; opinion; procedures; financial statements (2); for sale; employees; audited (2); credibility; management advisory service (2); audit. |
1. The principal _____ offered by public accountants is auditing.
2. Banks commonly require an audit of the _____ of companies that apply for a sizable loan.
3. Such audits are performed by public accountants who are not _____ of the audited concern but are independent professional persons working for a _____.
4. Companies whose securities are offered _____ to the public generally must be _____ before their securities may be sold.
5. The purpose of an audit is to lend _____ to a company _____.
6. Based on their examination, the _____ prepare a report that expresses their _____ about the financial statements.
7. In addition to auditing, public accountant commonly offer _____.
8. An accountant gains from an _____ an intimate knowledge of the _____ company's accounting and operating _____.
9. _____ include the design, installation and improvement of a client's general accounting system.
| B. | business decisions; tax returns; auditors; public accountant; employees (2); small business; tax effect; transactions; employ; large business; evaluate; accumulated; complete. |
1. In this day of highly complex tax laws and high tax rates, few important _____ are made without consideration being given to their _____.
2. Tax services include not only the preparation and filing of _____ but also advice as to how _____ may be completed so as to incur the smallest tax.
3. A small business may _____ only one accountant or it may depend on the services of a _____ and employ none.
4. A large business may have more than 100 _____ in its accounting department.
5. The one accountant of the _____and the accounting department of a _____ do a variety of work, including general accounting, cost accounting, budgeting, and internal auditing.
6. Private accountant _____ may design a company's accounting information system perhaps with the help of the company's _____.
7. Internal auditors are often asked to _____ the operating efficiency of each department.
8. Selected and appointed officials must rely on data _____ by means of accounting if they are to _____ their duties effectively.
XIV. Translate the following text:
| <== previous lecture | | | next lecture ==> |
| B) Private accounting | | | Ключові особи в комерційному банку |