Auditors and their reports

Тема: Auditors and their reports

Цель урока:

учебная – совершенствование лексических навыков по теме «Accounts and balance sheets »; формирование лексических навыков по текущей теме;

            познавательная – понятие о работе аудитора, аудиторском заключении.   

Тип урока: комбинированный

1. Вопросы к тексту "Accounts and balance sheets”

1. What can you say about the Profit and Loss Statement?
2. What do assets include?
3. What do liabilities include?
4. What can you say about two sides of the Balance Sheet?
5. Try to remember (in written)

*Вопросы по дополнительным диалогам

1. Who came to London? (Mr. Marsh)

2. What was the second problem of Mr. Weston’s company?

3. What did Mr. Marsh ask to testify to the damage?

4. Did spares come safe?

5. What was the solution of the problem? (to ship spares by air)

6. Who covered transportation expenses and insurance? (Mr. Marsh)

7. What did Mr. Weston ask to send him to confirm the shipment?

8. What did Mr. Marsh promise?*

2. Новая тема: Auditors and their Reports. Презентация слов

Вопросы к словам

1. What will you do if you have financial difficulties.
2. What are the auditor’s duties?
3. How often are audits performed?
4. What transactions does the auditor check?
5. What if the final purpose of the auditor’s work?
6. Do auditors propose any solutions to the management of the company?
7. Does the management of the company request the auditor the prepare the auditor’s opinion?
8. Why do companies maintain a continuous internal audit?

3. Мигающие слова. См. презентацию. (раздела сайта – игры).

Кто больше запомнит слов из кадра за короткое мгновение.      

4. Прочитать текст «Auditors and their reports»

Auditors are usually independent certified accountants who review the financial record of a company. These reviews are called audits. They are usually performed at fixed intervals – quarterly, semiannually or annually. Auditors are employed either regularly or on a part-time basis. Some large companies maintain a continuous internal audit by their own accounting departments. These auditors are called internal auditors.

Not so many years ago the presence of an auditor suggested that a company was having financial difficulties or that irregularities had been discovered in the records. Currently, however, outside audits are a normal and regular part of business practice.

Auditors see that current transactions are recordered promptly and completely. Their duty is to reduce the possibility of misappropriation, to identify mistakes or detect fraudulent transactions. Then they are usually requested to propose solutions for these problems.

Thus auditors review financial records and report to the management on the current state of the company’s fiscal affairs in the form of Auditor’s Report or Auditor’s Opinion.

Here is a specimen Auditor’s Opinion:

Auditor’s Opinion

The Board of Directors

Johnson and Co.

I have examined the Balance Sheet of Johnson and Co., as of 31 December, 2011, as well as the related Statements of income and retained earnings and changes in the financial position for the year ending on that date. My examination was made in accordance with generally accepted standards of auditing. It included tests of the accounting records and those other procedures that I considered necessary. In my opinion, the accompanying Balance Sheet and Statement of Income and Retained Earnings present fairly the financial condition of Johnson and Co., on 31 December, 199X.

Daniel H. Peterson

Certified Public Accountant

New York, N.Y.

30 January, 2011

5. Заполните пропуски

1. Auditors review ______________________ of a company. (financial records)

2. These reviews are called _____________. (audits)

3. They are performed at fixed intervals _______________ _________ _________. (quarterly, annually, semiannually)

4. Some large companies maintain a continuous _________ _____________.

(internal audit)

5. Not so many years ago the presence of an auditor suggested that a company was having _______________ _______________. (financial difficulties)

6. The auditor tries to identify ____________ in current ________________. (mistakes, transactions)

7. The auditor also tries to discover _______________. (irregularities)

8. The duty of the auditor is the reduce the ____________ of __________________. (possibility, misappropriation)

9. The Auditor detected a __________________ transaction. (fraudulent)

10. The auditor proposed ______________ for these problems. (solution)

11. The auditors review financial records and report to the management on the current state of the company’s __________ affairs in the form of ___________ ___________. (fiscal, Auditor’s Opinion)

6. Грамматика

7. Домашнее задание

Выучить слова; уметь рассказывать о деятельности аудитора, прочитать текст.

Public speaking

Dale Carnegie (1888 – 1955), an outstanding American specialist and writer, devoted two of his five books to the art of speaking.

These are the titles of his two books:

• The Quick and Easy Way to Effective Speaking
• How to Develop Self-Confidence and Influence People by Public Speaking

Dale Carnegie wrote about many special rules and gave a lot of advice to young people about public speaking.

Here are some of his rules and illustrations:

• Speak every chance you get. You should learn to speak by speaking. A good example is George Bernard Shaw (1856 – 1950), a well-known English playwright of the first half of the twentieth century. As a youth, George Bernard Shaw was a very timid person. He often walked up and down the street for twenty minutes or more before venturing (отважиться) to knock at a door. He suffered from simple cowardice ['kaVqdIs], he confessed later. Finally, feeling ashamed of his cowardice, he decided to change it all. He joined a debating society. He attended every meeting in London where there was to be a public discussion. And he always stood up and took part in the debate. Thus he conquered ['kPNkq] timidity, cowardice and fear and transformed himself into a brilliant speaker.

• Your speech should be well prepared. Don’t talk impromptu [Im'prPmptju:]. You must keep your ideas logically grouped around a central thought.

• There may be special occasions like meetings or conferences when you are to introduce the speaker. This introduction should not be very long. It should give the most important information about the speaker and mention the topic of his speech.

Here is an example:

Ladies and gentlemen, it gives me great pleasure to introduce our guest tonight. As we all know, sir Claud is one of Britain’s leading lights in the realm of consumer research, and we certainly appreciate his kindness in giving up his valuable time to us this evening. Ladies and gentlemen, sir Claud O’Connell.

• If you think you may be asked to contribute your comments or suggestions at any moment during the meeting, pay careful attention to the other speakers. Try to condense your ideas into a few words. When you are called upon say what you have in mind as plainly as you can. Give your views briefly.