Ответьте на вопросы.

1. What is auditing?

2. What does the auditor’s opinion help establish?

3. What do auditors normally start with?

4. What do auditors direct their attention to when they analyze financial

statements?

5. What is the management responsible for?

6. What are the most critical elements in the auditor’s judgement?

7. What does “materiality” refer to?

8. What is “audit risk”?

9. Who has the right to act as an auditor ?

 

ВАРИАНТ 2

ЗАДАНИЯ:

1. Перепишите следующие предложения; подчеркните в них инфинитив. Переведите предложения, обращая внимание на функцию инфинитива.

1) To develop new information technologies is of prime importance for those countries that wish to lead in the world economy.

2) The aim of price policy has generally been to keep prices from increasing much faster than in other countries.

3) Firms and individuals spend their income to consume and to invest.

4) The campaign to eliminate the controls of domestic oil and gas prices is an indication of the more profits for the corporations.

 

2. Перепишите и переведите следующие предложения, обращая внимание на объектные и субъектные инфинитивные обороты (сложное дополнение и сложное подлежащее).

1) A good is said to be in composite demand when it is demanded for several different uses.

2) High oil prices make consumers purchase substitute commodities.

3) In fact demand is likely to be highly elastic when the market is depressed.

4) All product prices are expected to be raised due to the new tax.

 

3. Перепишите следующие предложения; подчеркните Participle I и Participle II. Переведите предложения, обращая внимание на функции причастий.

1) In all the other operations- insurance, sale, mortgage – market appraisal conducted by independent experts is used.

2) Loan capital is more appropriate to firms operating in stable markets.

3) In addition to the executive departments, there are numerous independent agencies charged with specific functions.

4) Faced with a balance of payments problem, any government has to list its order of priorities.

 

4. Переведите следующие предложения, обращая внимание на перевод причастных оборотов.

1) Other things being equal, the demand for a commodity will tend to vary directly as the price of its substitute.

2) The productive forces their development accelerated by the new discoveries, are seeking outlets for expansion.

3) With investment spending expected to remain at high levels, the outlook for machinery sales is particularly good.

4) Increasing the quantity of one good produced at one time, the society reduces the produced quantity of another good as its resources are scare.