AUDITING

10.1 Match the job titles (1-4) with the descriptions (a-d) look at A and B opposite to help you

1.       Bookkeepers                    D - people who prepare a company’s day-to-day- accounts

2.       Accountant’s                    C-  People who prepare financial statements

3.        Internal auditors            a -Company employees who check the financial statements

4.        External auditors           b – Expert accountants working for independent firms who review

    Company’s financial statements and accounting records.

10.2 match the nouns in the box with the verbs below to make word combinations. Some words can be used twice. Look at A and B opposite to help you.

Accounts                            procedures                        opinions

Systems of control         regulations                        Policies

Stock take                          advice                  laws

                                policies                                                                                              Stock take

                                System of Control                                                                         Procedures                                                      Accounts                              

                                  Laws                                                                 Give                        Advice

                                 Regulations                                                                                    Opinions

                                Procedures

                                System of Control

Complete table with words from A,B and C opposite and related forms. Put a stress mark in front of the stressed syllable in each word. The first one has been done for you. Then complete the sentences below with the correct forms of words from the table.

Verb	Noun	Adjective
Play	soccer	Accurate
Estudy	Compliance	Homework
Recommend	Children	Small
Send	Record	Of test
Write	Examination	Of English

1.       I am an internal auditor. I .Examination.. The company’s accounts, to make sure that they are …accurate…., and that they …recommend… with company policies and general accounting principles.

2.       If the control systems aren’t adequate, I make …record... Concerning changes.

3.       The external auditors check to see if transactions are being…compliance… correctly.

Over to you

Would you like to work as an external auditor?

Rta: not like to be an auditor.

Do you think they get a very friendly welcome at the companies whose accounts the audit?

Rta: I think that not always welcome audits

If not, why not? I think that the audit work is good for the verification of each record that make in the company.