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Ex. 28. a) Read Ihe interview, b) Say;
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- how one can become an auditor; (_
- whether Russia follows international practice in auditing.
Foreigner: As far as 1 know, you didn't use to have auditing firms before your economic reforms. But now auditing is widely practised here, isn't it?
Russian: That's right. Our auditing profession is developing very fast.
F.: Are there any professional organisations of auditors in Russia now?
R.: Yes, there are. They help auditors in their professional activity. Now auditors are trained in institutes of higher education.
F.: Can graduates perform audits?
| F.: R.; |
R.: No, they can't. To carry out audits one must have a licence. Do your auditors take exams for thai?
Like in your country they do. Requirements for people who take such exams are very strict. Then auditors must have several years of approved experience and constantly upgrade their skills.
F.: I see. You follow international practice. What services do your auditors offer?
R.: As a rale, they audit financial statements and provide opinion on their accuracy and reliability. Besides, they provide consultancy on financial management, taxation and designing of accounting systems.
F.: These are most common things for auditors in market economy.
| Words and word combinations you may need |
R.: That's true. Russia has been recognised as market economy lately.
| consultancy services- консультационные услуги financial management - финансовый менеджмент designing of accounting systems —разработка систем бухучета |
auditing firm — аудиторская фирма
perform it и audit - проводить аудитор -скую проверку
carry out an audit - проводить аудиторскую проверку
licence и — лииешия
| Ex. 29. Say/Write what you know about Ihe accountingprofession in Russia. Ex. 30. Translate the text into Russian and analyse grammatical and lexical problems of the translation with your teacher. Accounting: Changes and Prospects Significant changes are known to have taken place in accounting in recent years. The accountancy profession lias gained a very high status. The modern accountant has begun to play an important role in business activity. |
upgrade skills - повышать квалификацию
As a result he is expected to perform various duties today, one of the major duties being provision of information to the management. By providing information to managers the accountant enables them to assess their own performance, (o make economic decisions and to devise ways to improve their efficiency. Equally important is the task of designing accounting systems.
[n spite of me centuries of evolution the double-entry principle has remained Ihe backbone of any accounting system. At the same time, however, one can't deny the fact that the development of human society influences accounting and makes designing accounting systems for new fields like " social accounting", " green accounting", " tax accounting" etc. a challenging task.
Another responsibility of accountants is to prepare financial statements, l lie four basic financial statements being the income statement, balance sheet, capital statement, and the statement of cash flows.
| Role-play Why I Want to Be an Accountant and Auditor Any country needs accountants. Ask your foreign friend who is trained to be an accountant and auditor why he wants to make a career in accounting/auditing. |
One, of the biggest problems facing the accounting profession is the necessi-ly of rapid adaptation to the changes connected with the enormous growth of industry, the world globalisation process and development of information technology. In this context there is a general opinion in the profession about the need to improve the quality of accounting, professional competence, and accounting education. Maintaining high ethical standards, compliance with relevant laws, as well as accounting and auditing standards are also on the agenda.
UNIT 6
I.
The World We Live In Taxi A. Modem World Economy T& icl B. Natural Resources, Progress and Technology
Grammar Presemaiion: Словообразование (Word Formation) Text C. Computers in Russia
Grammar Presentation: Будущее длительное время (The Fulurc Continuous Tense) • Булущсе совершенное время {The Future Perfect Tense) Grammar Revision: Условные предложения (Condilional Sentences) Social English: At the Office Role-play: Campaign for a Cleaner City