Write 5 questions about the text.

1)Who effectively manages accounts department of national firms? 2)Who checks the accuracy of public accounting and taxes paid in time? 3)What skills clients need to possess for provision information? 4)With what services of the accountant and auditors expand the activities? 5) How official obligations of financial accounting considerably differ?

1)Кто эффективно управляет бухгалтерией нацианальных фирм? 2) Кто проверяет точность общественного учета и заплаченные вовремя налоги? 3) Какими навыками нужно владеть для предостовления информацией клиентам? 4) Какими услугами бухгалтера и аудиторы расширяют свою деятелность? 5) Как значително отличаются должностные обязаности бухгалтерского учета?

Билет 3.Describe the public Accounting.This type of accounting is the most varied type. Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients, who may be corporations, governments, nonprofit organizations, or individuals. For example, some public accountants concentrate on tax matters, such as advising companies of the tax advantages and disadvantages of certain business decisions and preparing individual income tax returns. Others offer advice in areas such as compensation or employee healthcare benefits, the design of accounting and data-processing systems, and the selection of controls to safeguard assets. Still others audit clients’ financial statements and report to investors and authorities that the statements have been correctly prepared and reported.Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms. A public accounting business can have one or more accountants and both certified and non-certified accountants can provide public accounting services to their clients.Some public accountants specialize in forensic accounting – investigating and interpreting white collar crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions, such as money laundering by organized criminals. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques in order to determine if illegal activity is going on. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.

Опишите общественный тип Accounting.This учета является наиболее разнообразный тип. Общественных бухгалтеров выполняют широкий спектр бухгалтерского учета, аудита, налогообложения и консультационных мероприятий для своих клиентов, которые могут быть корпорации, правительства, некоммерческие организации или физические лица. Например, в некоторых бухгалтеров сосредоточиться на вопросах налогообложения, такие как консультирование компаний налоговых преимуществ и недостатков тех или иных бизнес-решений и подготовка индивидуальных доходов налоговых деклараций. Другие предлагают консультации в таких областях, как компенсации или работник здравоохранения пособий, разработке систем учета и обработки данных, а также при выборе управления по сохранению активов. Тем не менее финансовая отчетность Другие разделяют аудиторских клиентов и отчитываться перед инвесторами и властями, что заявления были правильно подготовлены и reported.Public бухгалтеров, многие из которых являются дипломированных бухгалтеров (СЗД), как правило, имеют свой собственный бизнес или работу для бухгалтерских фирм. Общественный учет бизнес может иметь один или несколько бухгалтеров и оба сертифицированных и не сертифицированных бухгалтеров могут предоставлять бухгалтерские услуги своим государственным clients.Some бухгалтеров специализируются на судебно-бухгалтерской экспертизы - исследования и интерпретации белых воротничков преступления, такие как мошенничество с ценными бумагами и растрате, банкротств и контрактные споры и другие сложные и, возможно, криминальные финансовые операции, такие как отмывание денег с помощью организованных преступников. Судебно бухгалтеров объединить свои знания в области бухгалтерского учета и финансов с законом и следственных методов для того, чтобы определить, является ли незаконная деятельность продолжается. Многие судебно-бухгалтеров работать в тесном контакте с сотрудниками правоохранительных органов и адвокатов в ходе расследований и часто появляются в качестве свидетелей-экспертов во время испытаний.

2.The audit is planned and executed at the request of and in interests of the client. It is the customer selects an auditor or auditors to audit the group. When the auditor or audit team carried out the audit, the responsibility lies with the lead auditor. Lead auditor records the client's wishes, in addition, it monitors compliance with procedures adopted by the client. Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. "Audit planning" means developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The auditor plans to perform the audit in an efficient and timely manner.

Аудит планируется и осуществляется по просьбе и в интересах клиента. Это клиент выбирает аудитора или аудиторов для проведения аудита группы. Когда аудитор или аудиторская группа провела аудит, ответственность лежит ведущего аудитора. Ведущий аудитор записывает пожелания клиента, кроме того, он следит за соблюдением процедур, принятых клиентом. Планирование аудита является жизненно важной области аудита, прежде всего, проведенного в начале процесса аудита, чтобы гарантировать, что надлежащее внимание уделяется важным областям, потенциальные проблемы быстро идентифицированы, работа завершена оперативно и работать должным образом скоординированы. "Планирование аудита" означает разработку общей стратегии и детального подхода к ожидаемому характеру, срокам и степени аудита. Аудитор планирует провести аудит в эффективной и своевременно.

3.1 . Management accountants provide their services to for?

2. Accountants, management accounting also known as?

3.Their portfolio of includes?

4. They also perform internal audits to?

5.Accountants who perform these audits are specialized in the field of?

бухгалтеров управления предоставляют свои услуги для?

2. Бухгалтера, управленческий учет также известный как?

3.Their портфель включает в себя?

4. Они также выполняют внутренний аудит, чтобы?

5.Accountants, которые выполняют эти проверки специализируются в области?

Билет4 .Describe the management Accounting.Management Accounting.Accountants who specialize in this type of accounting are also known as private, industrial or corporate accountants. Management accountants provide their services to business houses for recording and studying the company’s financial data. Their portfolio in the private firms includes cost and asset management, budgeting and performance evaluation. This is more on the basis of employer-employee relation.

Опишите управление Accounting.Management Accounting.Accountants, которые специализируются на этом типе учета также известны как частных, промышленных или корпоративных бухгалтеров. бухгалтеров управления предоставляют свои услуги для бизнес-дома для записи и изучения финансовых данных компании. Их портфель в частных фирмах включает в себя стоимость и управление активами, составления бюджета и оценки эффективности. Это больше на основе отношения между работодателями и работниками.

2.An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. Users of these entities' financial information, such as investors, government agencies, and the general public, rely on the external auditor to present an unbiased and independent audit report.

Внешний аудитор проводит аудит, в соответствии с конкретными законами или правилами, в финансовой отчетности компании, государственного органа, другого юридического лица или организации, и не зависит от сущности проверяемой. Пользователи финансовой информации этих структур, такие как количество инвесторов, государственных учреждений и широкой общественности, полагаться на внешнего аудитора представить доклад объективную и независимую аудиторскую.

3.This text about is cost of goods manufactured. Although manufacturers account for cost of goods sold in the same manner as merchandisers by reporting beginning and ending inventories, because they track inventory through three phases: 1. Raw material, 2. Work-in-progress, 3.Finished products. To account for all these costs, manufacturers usually report them on a separate statement called the "cost of goods manufactured." This statement is formed by first listing the work-in-progress inventory at the beginning of the accounting period. Subtract the raw material inventory present at the end of the reporting period from the cost of material available for use to determine the cost of materials used. Add the work-in-progress beginning inventory present at the end of the accounting period

1) What about this text? 2) Do Government accountants and auditors work in the public sector. or don’t? 3) Are you remember this text? 4) Which information do you like? 5) Do Government accountants and auditors work in examining the records of government agencies and auditing private businesses. Or not?

Этот текст о том, себестоимость произведенной продукции. Хотя производители учета стоимости товаров, проданных в том же порядке, мерчандайзеров, сообщая начало и окончание запасов, потому что они отслеживают инвентаризацию через три этапа: 1. Сырье, 2. Работа в стадии разработки, 3.Finished продукции. Для того, чтобы учесть все эти расходы, как правило, производители сообщают о них в отдельном заявлении называется "себестоимость произведенной продукции." Это утверждение формируется первый список инвентаризации работ незавершенного на начало отчетного периода. Вычтите сырой запасов материала, присутствующего в конце отчетного периода от стоимости материала, доступного для использования, чтобы определить стоимость используемых материалов. Добавьте работы незавершенного начала инвентаризации присутствует в конце отчетного периода

1) Что об этом тексте? 2) Есть ли у правительства бухгалтеров и аудиторов работают в государственном секторе. или нет? 3) Вы помните этот текст? 4) Какую информацию вы любите? 5) Есть ли у правительства бухгалтеров и аудиторов работают при рассмотрении записей правительственных учреждений и аудита частного бизнеса. Или нет?

Билет5.Describe the government Accounting.Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulation or taxation. Accountants employed by Federal, State, and local governments guarantee that revenues are received and expenditures are made in accordance with laws and regulations. Those who are employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.Public sector accounting refers to the field of accounting that specifically finds application in the public sector or government. A special field of accounting exists because: - The objectives to which accounting reports to differ significantly from that for which generally accepted accounting practice has been developed for in the private (business) sector; and - The usage of the results of accounting processes of government differs significantly from the use thereof in the private sector.The unique objectives of government accounting do not preclude the use of the double entry accounting system. There can, however, be other significant differences with private sector accounting practices, especially those that are intended to arrive at a net income result. The objectives for which government entities apply accountancy that can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated.

Описать государственные Accounting.Government бухгалтеров и аудиторов работают в государственном секторе, сохранение и изучение записей правительственных учреждений и аудита частных юридических и физических лиц, деятельность которых подлежат государственному регулированию или налогообложения. Бухгалтерами федеральными, государственными и местными органами власти гарантировать, что доходы получены, а расходы производятся в соответствии с законами и правилами. Те, кто работает федеральным правительством может работать в качестве агентов внутренней налоговой службы или в области финансового менеджмента, экспертизы финансового учреждения или бюджетного анализа и учета administration.Public сектора относится к области бухгалтерского учета, которые конкретно находит применение в государственном секторе или правительства. Особое поле учета существует потому, что: - Цели, к которым бухгалтерская отчетность существенно отличаться от тех, для которых общепринятыми принципами бухгалтерского учета была разработана для в частном (бизнес) сектора; и - использование результатов учета процессов управления существенно отличается от их использования в частных sector.The уникальных целей государственного учета не исключает возможности использования системы двойной бухгалтерской записи. Там, однако, может быть и другие существенные различия с практикой бухгалтерского учета в частном секторе, особенно те, которые предназначены, чтобы прибыть в результате чистой прибыли. Цели, для которых государственные органы применяют бухгалтерию, которые могут быть организованы в две основные категории: - Учет деятельности в целях отчетности. Другими словами, представители общественности, а также должностных лиц, назначенных ими, должны нести ответственность перед общественностью за полномочия и задачи, делегированные.

2.Financial reporting - a set of accounting, as reflected in the form of certain tables, characterizing the movement of assets, liabilities and financial position of the Company during the reporting period.Financial accounting is a system of financial position data, the financial results of its operations and changes in its financial position and compiled on the basis of accounting data. There are four main types of financial statements: the balance sheet includes the assets and liabilities of monetary financial vyrazhenii.otchёt rezultatahsoderzhit income data, expenses and financial results in the amount of cumulative total from the beginning of the year up to the reporting of changes daty.otchёt kapitalaraskryvaet information on authorized capital flows, capital reserve, the additional capital, as well as information on changes in the value of retained earnings (uncovered loss) on cash organizatsii.otchёt sredstvpokazyvaet motion difference between the inflow and outflow of funds over a certain reporting period.

Финансовая отчётность — совокупность показателей учёта, отражённых в форме определённых таблиц и характеризующих движение имущества, обязательств и финансовое положение компании за отчётный период.Финансовая отчётность представляет собой систему данных о финансовом положении компании, финансовых результатах её деятельности и изменениях в её финансовом положении и составляется на основе данных бухгалтерского учёта.
Существует четыре главных вида финансовой отчётности:
бухгалтерский баланс группирует активы и пассивы компании в денежном выражении.отчёт о финансовых результатахсодержит данные о доходах, расходах и финансовых результатах в сумме нарастающим итогом с начала года до отчётной даты.отчёт об изменениях капиталараскрывает информацию о движении уставного капитала, резервного капитала, дополнительного капитала, а также информацию об изменениях величины нераспределённой прибыли (непокрытого убытка) организации.отчёт о движении денежных средствпоказывает разницу между притоком и оттоком денежных средств за определённый отчётный период.

3.1) An important area of accounting and auditing? Internal audit. 2) What are studying the internal auditors? Financial, information systems of their firms. 3) To assist auditors in making decisions? Managers. 4) What are considering the internal auditors? Activity of the company. 5) What are the internal auditors recommend? management Tools.

1) Важная область бухгалтерского учета и аудита? Внутренний аудит.
2) Что изучают внутренние аудиторы? Финансовые, информационные системы своих фирм.
3)Кому помогают аудиторы в принятии решений? Менеджерам.
4) Что рассматривают внутренние аудиторы? Деятельность компании.
5) Что могут рекомендовать внутренние аудиторы? Средства управления

Билет6.Describe the internal audit.Internal auditors verify the accuracy of their organization’s internal records and check for mismanagement, waste, or fraud. Internal auditing is an increasingly important area of accounting and auditing. Internal auditors examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste. They also review company operations – evaluating their efficiency, and compliance with corporate policies and procedures, laws, and government regulations. There are many types of highly specialized auditors, such as electronic data-processing, environmental, engineering, legal, insurance premium, bank, and healthcare auditors. As computer systems make information timelier, internal auditors help managers to base their decisions on actual data, rather than personal observation. Internal auditors also may recommend controls for their organization’s computer system to ensure the reliability of the system and the integrity of the data. The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.

Опишите внутренний аудит. Внутренние аудиторы проверки точности внутренних записей их организации и проверки бесхозяйственности, расточительства, или мошенничества. Внутренний аудит является более важной областью бухгалтерского учета и аудита. Внутренние аудиторы изучить и оценить финансовые и информационные системы своих фирм, процедур управления и внутреннего контроля, чтобы убедиться, что записи являются точными и меры защиты адекватными для защиты от мошенничества и отходов. Они также рассматривают деятельность компании - оценки их эффективности, а также соблюдение корпоративных политик и процедур, законов и правительственных постановлений. Есть много видов узкоспециализированных аудиторов, такие как электронной обработки данных, экологической, инженерной, юридической, страховой премии, банк, и аудиторов здравоохранения. Как компьютерные системы предоставления информации своевременными, внутренние аудиторы помогают менеджерам принимать решения на основе фактических данных, а не личных наблюдений. Внутренние аудиторы также могут рекомендовать средства управления для компьютерной системы их организации для обеспечения надежности системы и целостности данных. Определение внутреннего аудита утверждает основную цель, характер и масштабы внутреннего аудита. Внутренний аудит является независимой, объективной деятельности аудита и консалтинга предназначена для добавления стоимости и улучшения деятельности организации.

2. Management’s responsibility is the underlying foundation on which audits are conducted. Simply put, without management having responsibility for the financial statements, the demarcation line that determines the auditor’s independence and objectivity regarding the client and the audit engagement would not be as clear.It is important for a company’s management to understand exactly what an audit is – and what an audit does and does not do. The auditor’s responsibility is to express an independent, objective opinion on the financial statements of a company. This opinion is given in accordance with auditing standards that require the auditors to plan certain procedures and report on the results of the audit, while considering the representations, assertions and responsibility of management for the financial statements.As one of their required procedures, auditors ask management to communicate management’s responsibility for the financial statements to the auditor in a representation letter. The auditor concludes the engagement by using those same words regarding management’s responsibility in the first paragraph of the auditor’s report.Auditors cannot require management to do anything or to make any representation. However, to conclude the audit with the hope of a “clean” unqualified opinion issued by the auditor, management has to assume the responsibility for the financial statements.

Ответственность руководства является основной фундамент, на котором проводятся аудиторские проверки. Проще говоря, без управления, ответственные за финансовую отчетность, демаркационная линия, которая определяет независимость и объективность аудитора в отношении клиента и проведении аудита не будет, как clear.It имеет важное значение для управления компании, чтобы точно определить, что аудит понимают - и что аудит делает и не делает. Ответственность аудитора заключается в выражении независимого, объективного мнения о финансовой отчетности компании. Такое мнение приводится в соответствии со стандартами аудита, которые требуют аудиторов для планирования определенных процедур и составления отчета о результатах проверки, при рассмотрении представления, утверждения и ответственность руководства за финансовую statements.As один из их необходимых процедур, аудиторы просят управление общаться ответственность руководства за финансовую отчетность аудитору в представлении письма. Аудитор приходит к выводу о помолвке, используя те же самые слова, касающиеся ответственности руководства в первом абзаце report.Auditors аудитора не может требовать от руководства делать что-либо или сделать любое представление. Тем не менее, завершить аудит с надеждой на "чистой" неквалифицированным заключением, выданным аудитором, руководство должно взять на себя ответственность за финансовую отчетность.

3.1. Who is an accountant 2. Call some additional duties of the accountant 3.Call primary duties of the accountant 4. What is account books 5. Whether accountants are responsible for the financial account

1. Кто является бухгалтером 2. Вызвать некоторые дополнительные обязанности основных обязанностей бухгалтера 4. Что такое бухгалтерские книги бухгалтер 3.Call 5. Подтверждение бухгалтеров несут ответственность за финансовый счет

Билет7.Describe the accountant Duties.An accountant is a professional who works for a company and is responsible for recording all of the financial aspects related to all type of taxes, income and expenditures, budgets, and many other things.General and primary accountant responsibilities include, preparing general entries, maintaining balance sheets, ledgers and petty cash accounts on everyday basis. Given below are some of the additional accountant duties that are included in account job descriptions of many companies.Maintaining daily accounts.Preparing profit and loss statements annually or whenever required.Maintaining the document of daily transactions on the computer as well as in hard copy format.Preparing financial accounting reports and sending them to concerned authorities.Paying attention to taxation issues and preparing taxation reports.Dealing with accounting and financial irregularities.Analyzing financial information and preparing financial transaction reports.Finishing the given tasks within financial deadlines.Establishing sound accounting procedures.Coordinating implementation of financial rules and regulations.Reviewing the budgets of the company allotted to different tasks.Explaining staff members, clients, business partners, investors, and associated about the billing invoices and financial and accounting policies of the company.Assigning tasks to junior accountants and supervising all the data documentation and complete accounting procedures.These were some of the accountant duties. Part from this, some accountant job descriptions also include, preparing audit reports or helping the CA with audit reports, developing budgets, financial program planning, salary recommendations etc.

Опишите бухгалтера обязанности. Бухгалтер является профессионалом, который работает в компании и отвечает за регистрацию всех финансовых аспектов, связанных с всех видов налогов, доходов и расходов, бюджетов, а также многие другие things.General и первичный бухгалтер обязанности входит, подготовка общих записей, сохраняя балансы, бухгалтерские книги и мелкие денежные счета на ежедневной основе. Ниже приводятся некоторые из дополнительных обязанностей бухгалтера, которые включены в счета должностных инструкциях многих заявлений companies.Maintaining ежедневную прибыль accounts.Preparing и убытков в год или всякий раз, когда required.Maintaining документ ежедневных операций на компьютере, а также в печатном виде .Preparing отчеты финансового учета и отправки их заинтересованным authorities.Paying внимание к вопросам налогообложения и подготовки налогообложения reports.Dealing с бухгалтерского учета и финансовой irregularities.Analyzing финансовой информации и подготовки финансовой операции reports.Finishing поставленные задачи в рамках процедур финансового учета звука deadlines.Establishing .Coordinating осуществление финансовых правил и regulations.Reviewing бюджеты компании, отведенной различных членов tasks.Explaining сотрудников, клиентов, деловых партнеров, инвесторов, и связанные с ними о выставления счетов фактур и финансовой и учетной политики задач company.Assigning младших бухгалтеров и контролирующих всю документацию данных и полной учетной procedures.These были некоторые из бухгалтерских обязанностей. Часть из этого, некоторые должностные инструкции бухгалтера также включать, подготовка отчетов о ревизии или помогая ЦС с отчетами аудита, разработки бюджетов, финансового планирования программ, рекомендаций по заработной плате и т.д.

2. The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud

Аудитор несет ответственность за планирование и выполнение аудита, чтобы получить достаточную уверенность в том, что финансовая отчетность не содержит существенных искажений, будь то по причине ошибки или мошенничества

3.1)what are the types of accounting career?
2) what skills you need to become a good accountant?
3) What qualities must have that to get a good job?
4) what knowledge should have a good accountant?
5) why some companies prefer experienced employees?

1) каковы виды бухгалтерской карьеры?

2) какие навыки вам нужно, чтобы стать хорошим бухгалтером?

3) Какими качествами должен обладать, что, чтобы получить хорошую работу?

4) какие знания должны иметь хорошего бухгалтера?

5) почему некоторые компании предпочитают опытных сотрудников?

Билет8.Describe the qualification Required for Accountancy.The accountant job descriptions of some companies may ask for accounting degree or diploma or commerce background. But some companies give priority to experienced personnel. But if you have both then your chances of getting hired by a good company are maximum. There are different types of accounting careers such as, public accounting, management accounting, government accounting, and auditor accounting etc. Each of the type requires different set of skills. So you must have the relevant qualifications. Apart from this, accounting is also industry specific, such as baking, investment, marketing, etc. so you must have the industry specific qualification, skills, and experience. But some of the common accounting job skills included in all the accountant job descriptions are given below.An eye for details.Accuracy and perfection.Planning and prioritizing, and organizing skills.Knowledge of economics and accounting process.Networking and communication skills.Knowledge of relevant financial policies, laws, rules and regulations.Knowledge of relevant accounting software.Problem solving skills.Ability to handle pressures.Neat and tidy work practices.The above qualities are necessary to become a good and successful accountant.

Опишите квалификацию, необходимую для бухгалтера Accountancy.The должностных инструкций некоторых компаний могут попросить учета степени или диплом или коммерции фоне. Но некоторые компании отдают предпочтение опытным персоналом. Но если у вас есть и тогда ваши шансы на получение нанят хорошей компании являются максимальными. Существуют различные виды бухгалтерских карьеры, такие как, государственного учета, управленческого учета, государственного учета, а также аудитором бухгалтерский учет и т.д. Каждый из типа требует различного набора навыков. Таким образом, вы должны иметь соответствующую квалификацию. Кроме того, бухгалтерский учет также промышленность конкретно, такие как выпечка, инвестиции, маркетинг и т.д., так что вы должны иметь определенную квалификацию в отрасли, навыки и опыт. Но некоторые из общего учета профессиональных навыков, включенные во все должностные инструкции бухгалтера приведены below.An для глаз details.Accuracy и perfection.Planning и приоритизации, а также организации skills.Knowledge экономики и учета process.Networking и связи skills.Knowledge из соответствующие финансовые политики, законы, правила и regulations.Knowledge соответствующих учета software.Problem решающих skills.Ability для обработки pressures.Neat и аккуратные работы practices.The выше качества необходимы, чтобы стать хорошим и успешным бухгалтером.

2.During the audit, the auditor is required to understand the accounting system, which is used on the scanned their economic actors, and in this case to examine and evaluate the means of control, based on which he is going to define the essence, scope and time required prospective audit procedures. Auditor during the audit is obliged to obtain reasonable assurance that the accounting system is fairly verifiable economic activity of the economic entity. Features of the internal control system can contribute to the formation of such a conviction.The study and evaluation of the features of the accounting system, the study and evaluation of internal control systems should be required to audit organizations documented during the audit.Serious deficiencies of the accounting system and internal control systems identified in the course of the audit, as well as recommendations to address them should be reflected in the written information (report) management auditor checked economic subject.Management of the economic entity responsible for the development and actual implementation of the internal control system. It determines that the internal control system meets the size and the specific activity of the economic entity, functioning regularly and effectively.

В ходе аудита аудитор обязан понимать систему учета, которая используется на отсканированных их экономических субъектов, и в этом случае для рассмотрения и оценки средств контроля, на основе которых он собирается определить суть, масштаб и время, необходимое перспективных аудиторских процедур. Аудитор в ходе аудиторской проверки обязан получить достаточную уверенность в том, что система учета является довольно проверяемой хозяйственной деятельности субъекта хозяйствования. Особенности системы внутреннего контроля могут способствовать формированию такого изучения и оценки особенностей системы учета conviction.The, исследование и оценка систем внутреннего контроля должны быть обязаны проверять организации документально зафиксированные при audit.Serious недостатков система учета и системы внутреннего контроля, выявленные в ходе проверки, а также рекомендации по их устранению должны быть отражены в аудитору управления письменную информацию (отчет) проверяемого экономического subject.Management хозяйствующего субъекта, ответственного за разработку и фактической реализации системы внутреннего контроля. Она определяет, что система внутреннего контроля соответствует размер и удельной активности хозяйствующего субъекта, регулярно и эффективно функционировать.

3.1) What is a key element of the economic system?

2) What is the use account?

3) How many steps can be divided into consideration?

4) Where are the assets and liabilities, profits and losses?

5) What is the main type of financial statements?

1) Что является ключевым элементом экономической системы?

6) 2) Что такое использование учетной записи?

7) 3) Сколько шагов можно разделить на рассмотрение?

8) 4) Где активы и обязательства, прибыли и убытки?

9) 5) Что является основным типом финансовой отчетности?

 

 

Билет9.What role does an accounting system play in an economy?An information system is a formal process for collecting data, processing the data into information, and distributing that information to users. The purpose of an accounting information system (AIS) is to collect, store, and process financial and accounting data and produce informational reports that managers or other interested parties can use to make business decisions. Although an AIS can be a manual system, today most accounting information systems are computer-based.An accounting information system typically has six basic parts:People who use the system, including accountants, managers, and business analysts.Procedure and instructions are the ways that data are collected, stored, retrieved, and processed.Data including all the information that goes into an AIS.Software consists of computer programs used for processing data.Information technology infrastructure includes all the hardware used to operate the AISInternal controls are the security measures used to protect data.The System of Environmental-Economic Accounting (SEEA) contains the internationally agreed standard concepts, definitions, classifications, accounting rules and tables for producing internationally comparable statistics on the environment and its relationship with the economy. The SEEA framework follows a similar accounting structure as the System of National Accounts(SNA) and uses concepts, definitions and classifications consistent with the SNA in order to facilitate the integration of environmental and economic statistics.

2.

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Билет10.What is the most widely practised principle of book-keeping?Generally accepted accounting principles (GAAP) are the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards or standard accounting practice. These include the standards, conventions, and rules that accountants follow in recording and summarizing and in the preparation of financial statements. Many businesses choose to "opt out" of GAAP practices as they operate on a cash basis, as opposed to an accrual basis. A comparison would be the way that most people balance their checkbooks: when a check is written, its amount is deducted from the total balance even though the funds have not yet left the account. Financial decisions made after the check is written are based on the balance after the check is deducted.Generally Accepted Accounting Principles (GAAP) are a common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information.
2.Still others audit clients’ financial statements and report to investors and authorities that the statements have been correctly prepared and reported.

3. Write in a few words what the text is about.This text about is assets of the company. They are the resources of the company that have been acquired through transactions, and have future economic value that can be measured and expressed in dollars. Usually asset accounts will have debit balances. Examples of asset accounts that are reported on a company's balance sheet include: Cash Petty Cash Temporary Investments Accounts Receivable Inventory Supplies Prepaid Insurance Land Land Improvements Buildings Equipment Goodwill Bond Issue Costs Etc.

Билет11.In a free-market environment, accounting provides sort of a vehicle for transmitting information about the performance of enterprises to those with the basic functions of accounting in a market economy as measuring economic activity of an enterprise and it is profit, showing changes in its financial position and ensuring that a fair report of the economic status.

В условиях свободного рынка, бухгалтерский учет обеспечивает своего рода транспортное средство для передачи информации о деятельности предприятий к тем, с основными функциями бухгалтерского учета в условиях рыночной экономики в качестве измерения экономической активности предприятия, и это прибыль, показывающий изменения в его финансовой положение и обеспечение справедливого отчета экономического положения.

2 An auditor may be engaged to provide a vanity of services to a company, each of which may have its our associated duties, night and liabilities. However she core activity of an auditor is the production of an auditor is report on a company annual accounts and reports.

Аудитор может заниматься, чтобы обеспечить тщеславие услуг компании, каждая из которых может иметь свои наши связанных с ними обязанностей, ночью и обязательства. Однако она основным видом деятельности аудитора является производство аудитора является Отчет о годовой бухгалтерской отчетности Общества и отчетов.

3 This text is about types of sheet which use for accountant transactions. Mostly this text is about balance sheet, about structure of balance sheet and its types

Этот текст о типах листа, которые используют для бухгалтерских операций. В основном это текст о балансе, о структуре баланса и его виды

12.Who uses financial information?Accounting information helps users to make better financial decisions. Users of financial information may be both internal and external to the organization.Internal users (Primary Users) of accounting information include the following:Management: for analyzing the organization's performance and position and taking appropriate measures to improve the company results.Employees: for assessing company's profitability and its consequence on their future remuneration and job security.Owners: for analyzing the viability and profitability of their investment and determining any future course of action.Accounting information is presented to internal users usually in the form of management accounts, budgets, forecasts and financial statements.External users (Secondary Users) of accounting information include the following:Creditors: for determining the credit worthiness of the organization. Terms of credit are set by creditors according to the assessment of their customers' financial health. Creditors include suppliers as well as lenders of finance such as banks.Tax Authourities: for determining the credibility of the tax returns filed on behalf of the company.Investors: for analyzing the feasibility of investing in the company. Investors want to make sure they can earn a reasonable return on their investment before they commit any financial resources to the company.Customers: for assessing the financial position of its suppliers which is necessary for them to maintain a stable source of supply in the long term.

2.An audit is the examination of the financial report of an organisation - as presented in the annual report - by someone independent of that organisation. The financial report includes a balance sheet, an income statement, a statement of changes in equity, a cash flow statement, and notes comprising a summary of significant accounting policies and other explanatory notes.

The purpose of an audit is to form a view on whether the information presented in the financial report, taken as a whole, reflects the financial position of the organisation at a given date.External audit is booked on a contractual basis by independent auditor firms or individual auditors for the purpose of objective assessment of reliability of accounting and financial statements of economic entity. External audit is regulated by the relevant legislation (The law "About Auditor Activity", edited (standards) of auditor activity, etc.).Internal audit represents independent activity in the organization for check and assessment of her work for the benefit of heads. Internal audit is an integral part of administrative control of the organization. His purpose — the solution of separate functional problems of management, development and check of information systems of the organization, and also consultation and the help of the organization to employees in effective implementation of the functions. Internal audit is booked by the experts working directly in this organization. Internal audit is regulated by internal documents. In the small organizations can not be regular auditors. In this case carrying out internal audit can be charged to audit commission or auditor firm on a contract basis.

3. Write in a few words what the text is about.This text about is Liability accounts of the company. Liability accounts will normally have credit balances. Examples of liability accounts reported on a company's balance sheet include: Notes Payable, Accounts Payable, Salaries Payable, Wages Payable, Interest Payable, Other Accrued Expenses Payable, Income Taxes Payable, Customer Deposits, Warranty Liability, Lawsuits Payable, Unearned Revenues, Bonds Payable, Etc. Contra liabilities are liability accounts with debit balances. Its include: Discount on Notes Payable, Discount on Bonds Payable.

Билет 13.Public accounting can be viewed as firms of accountants that serve clients such as businesses (retailers, manufacturers, service companies, etc.), individuals, nonprofits and governments. The services provided by public accounting firms will vary by the size and the expertise of the firm. Here are some of the public accounting services:
preparation, review, and auditing of the clients' financial statements
tax work including the preparation of income tax returns, and estate and tax planning
consulting and advice involving accounting systems, mergers and acquisitions, and much more
The people employed in public accounting are often certified public accountants or CPAs. Many accountants leave the larger public accounting firms after several years of experience and become an employee of a single business. In their new position they will be referred to as a private accountant, corporate accountant or internal accountant.
Public accounting firms range in size from tens of thousands of small local firms to a few huge international firms employing hundreds of thousands of CPAs throughout the world.The positions in public accounting often consist of staff, senior, manager and partner.

2.Management. The new standard lists several items you should ask about that relate to management’s awareness and understanding of fraud, fraud risks and the steps taken to mitigate risks. Several of these inquiries were not required under previous standards. Some inquiries are relatively straightforward, but others may require you to “educate” management about the characteristics of fraud, the nature of fraud risks and the types of programs and controls that will deter and detect fraud. The guidance contained in SAS no. 99 provides you with the background necessary to discuss these matters.

Others. The SAS requires you to make inquiries of the audit committee (even if it is not active), internal audit personnel (if applicable) and others about the existence or suspicion of fraud and to inquire as to each individual’s views about the risks of fraud. “Others” can include those employees who are outside the financial reporting process.

For the most part, auditors tend to restrict their client inquiries to personnel directly involved in the financial-reporting process. This approach is appropriate for matters of which accounting personnel have direct knowledge—for example, how transactions are processed or controlled. However, it is less effective to ask accounting personnel about matters of which they do not have first-hand knowledge (for example, the procedures used to examine, count and receive items into inventory). Critics of the audit process frequently cite the auditor’s reluctance to make inquiries outside of the accounting department as a reason for the lack of the in-depth understanding necessary to plan and perform an effective and efficient audit. SAS no. 99 is the first standard that requires auditors to make inquiries of “others within the entity,” such as

Operating personnel not directly involved in the financial-reporting process.

Билет14.Describe the income statement.The income statement is a simple and straightforward report on a business' cash-generating ability. It's a scorecard on the financial performance of your business that reflects when sales are made and expenses are incurred. It draws information from the various financial models such as revenue, expenses, capital (in the form of depreciation) and cost of goods.By combining these elements, the income statement illustrates just how much your company makes or loses during the year by subtracting cost of goods and expenses from revenue to arrive at a net result, which is either a profit or a loss. It differs from a cash flow statement because the income statement doesn't show when revenue is collected or when expenses are paid. It does, however, show the projected profitability of the business over the time frame covered by the plan. For a business plan, the income statement should be generated on a monthly basis during the first year, quarterly for the second and annually for the third.Your income statement lists your financial projections in the following manner:Income includes all the income generated by the business.Cost of goods includes all the costs related to the sale of products in inventory.Gross profit margin is the difference between revenue and cost of goods. Gross profit margin can be expressed in dollars, as a percentage, or both.As a percentage, the GP margin is always stated as a percentage of revenue.Operating expenses include all overhead and labor expenses associated with the operations of the business.For service businesses, inventory includes supplies or spare parts--nothing for manufacture or resale. Retailers and wholesalers, on the other hand, account for their resale inventory under cost of goods sold, also known as cost of sales. This refers to the total price paid for the products sold during the income statement's accounting period. Freight and delivery charges are customarily included in this figure. In the income statement for manufacturers, cost of goods manufactured is added to the finished goods inventory at the beginning of the inventory, resulting in total cost of goods available for sale. The finished goods inventory present at the end of the reporting period is subtracted from this amount to produce the cost of goods sold.When comparing several income statements over time, you can chart trends in your operating performance. This helps you chart future goals and strategies for sales, inventory, and operating overhead.

2.Profit and Loss Statement describes the results of operations during the reporting period and shows how she got the profits and losses (by matching income and expenses).
Profit and loss account, together with the balance sheet is an important source of information for the comprehensive analysis of the profit.
The information provided in the report, to evaluate changes in income and expenses of the organization during the reporting period compared to the previous, to analyze the composition, structure and dynamics of the gross profit, sales profit, net profit, as well as to identify the factors of the final financial result. Summarizing the results of the analysis, it is possible to identify untapped opportunities to increase profit organization, improve its profitability.
The information provided in the statement of profit and loss, allowing all interested users to conclude how effective the activities of the organization and how justified and profitable investments in its assets.

3.Write in a few words what the text is about.This text about is The income statement. the income statement illustrates just how much your company makes or loses during the year by subtracting cost of goods and expenses from revenue to arrive at a net result, which is either a profit or a loss. For a business plan, the income statement should be generated on a monthly basis during the first year, quarterly for the second and annually for the third.It's a scorecard on the financial performance of your business that reflects when sales are made and expenses are incurred.

Билет15.Describe the сashflow statement.A cash flow statement is one of a business' main financial statements, along with the balance sheet and income statement. It focuses on the sources and uses of cash through operating, investing and financing activities. Activities that result in the receipt of cash are cash inflows, and activities that result from the spending of cash are cash outflows.A cash flow statement is divided into three sections:Cash flow from operating activities - cash inflows and outflows resulting from day-to-day business operations, including the collection of cash from sales and payment of expenses.

Cash flow from investing activities - result from the purchase or sale of the business's non-current assets, that is, assets owned for longer than 12 months.Cash flow from financing activities - any financing activity that changes the size and composition of the business' long-term financing structure. This includes repayments of the principal on the business mortgage or capital contributions the business owner has made to the business.

2.Audit Report
Definition:An audit report is a written opinion of an auditor regarding an entity's financial statements. The report is written in a standard format, as mandated by generally accepted auditing standards (GAAS). GAAS requires or allows certain variations in the report, depending upon the circumstances of the audit work that the auditor engaged in. The following report variations may be used:
A clean opinion, if the financial statements are a fair representation of an entity's financial position.
A qualified opinion , if there were any scope limitations that were imposed upon the auditor's work.
An adverse opinion, if the financial statements were materially misstated.
A disclaimer of opinion, which can be triggered by several situations. For example, the auditor may not be independent, or there is a going concern issue with the auditee.
The typical audit report contains three paragraphs, which cover the following topics:
The responsibilities of the auditor and the management of the entity.
The scope of the audit.
The auditor's opinion of the entity's financial statements.
An audit report is issued to a user of an entity's financial statements. The user may rely upon the report as evidence that a knowledgeable third party has investigated and rendered an opinion on the financial statements. An audit report that contains a clean opinion is required by many lenders before they will loan funds to a business. It is also necessary for a publicly-held entity to attach the relevant audit report to its financial statements before filing them with the Securities and Exchange Commission.

3.Write in a few words what the text is about.This text about is financial projections of the income statement. They include: Income, Cost of goods, Gross profit margin, Operating expenses, Total expenses, Net profit, Depreciation, Earnings before interest and taxes, Interest, taxes and Net profit after taxes, which shows the real bottom line of the company. These indicators determine the state of the company.

Билет16.Describe the statement of changes in equity.A statement of changes in equity can be created for sole proprietorships, partnerships or corporations. Sole proprietorships and partnerships follow a similar format for their statements of changes in equity, while the corporation format is slightly different. The purpose of the statement is to summarize the activity in the equity accounts for the period.

Investments and withdrawals may be made at any point during the period by the owner of the company. Investments increase the owner’s equity and withdrawals decrease the owner’s equity.

The business owner should have the income or loss amount from the income statement. This amount would be included on the statement. A profit increases the owner’s equity. A loss decreases the owner’s equity.

2.Audit is an examination of the records and reports of an enterprise by accounting specialists other than those responsible for their preparation. Public auditing by independent accountants has acquired professional status and become increasingly common with the rise of large business units and the separation of ownership from control. The public accountant performs tests to determine whether the management's statements were prepared in accordance with acceptable accounting principles and fairly present the firm's financial position and operating results. Such independent evaluations of management reports are of interest to actual and prospective shareholders, bankers, suppliers, lessors, and government agencies. Generally speaking, auditing has two functions: to reveal undesirable practices and, as far as possible, to prevent their recurring in the future. A relatively new type of auditing is internal auditing. It is designed to evaluate the effectiveness of a business's accounting system. Perhaps the most familiar type of auditing is the administrative audit, or pre-audit, in which individual vouchers, invoices or other documents are investigated for accuracy and proper authorization before they are paid or entered in the books.

3.Write in a few words what the text is about.This text about is cost of goods manufactured. Although manufacturers account for cost of goods sold in the same manner as merchandisers by reporting beginning and ending inventories, because they track inventory through three phases: 1. Raw material, 2. Work-in-progress, 3.Finished products. To account for all these costs, manufacturers usually report them on a separate statement called the "cost of goods manufactured." This statement is formed by first listing the work-in-progress inventory at the beginning of the accounting period. Subtract the raw material inventory present at the end of the reporting period from the cost of material available for use to determine the cost of materials used. Add the work-in-progress beginning inventory present at the end of the accounting period.

Билет17.What is the role of accountancy in a free-market economy? There is an opinion that managerial accounting arose owing to shortcomings of traditional accounts department as accounting data in the form of accounting records can't be suitable for enterprise management as they chronically become outdated and are deprived of efficiency.Traditional accounting doesn't give information for the forecast of economic activity and acceptance of timely management decisions.Internal managerial accounting began to be applied to overcoming these shortcomings of the countries with the developed market economy.Data of managerial accounting provide administration with information necessary for management of the organization, planning and control of productive activity.

2.Performing an audit. Audit essence - process of collection of information. To obtain useful information, the auditor shall analyse critically adequacy and efficiency of actions for quality management. The auditor shall determine and expect also consequences of weakness of these actions and influence of discrepancy on these actions.

Audit, certainly, can be completely effective only if it is carried out by personnel which understand not only as to carry out it, but also how to achieve the best results. They can be reached by comprehensive and systematic approach to audit, applying tactics of conducting audit conducting to an open and friendly discussion on a subject of discussion.

All this can seem simple and obvious, however, in case of failure to carry out of these conditions, in other words, in case of badly booked audit it is possible not only not to achieve desirable result, but also, to exert adverse impact on the relations in the organization.

There are several methods of collection of information during audit:

• Holding interview

• Nonverbal language

• Language of gestures

• Analysis of documentation

• Observation

3.Say in a few words what the text is about.

Accountants who specialize in this type of accounting are also known as private, industrial or corporate accountants. Management accountants provide their services to business houses for recording and studying the company’s financial data. The accountants who perform these audits have specializations in compliance auditing, information technology auditing or environmental auditing

Билет18.What accounting system is most widely practised in the world
The accounting system in any given country is one of the key elements of the economic system. It is determined to a significant extent by the level and direction of the economic system’s development.
The most important theoretical concept of the Anglo- American accounting may be summed up as follows: the subject of accounting is the calculation of the financial results of an economic entity’s business activity.
Accounting is used to describe the transactions entered into by all kinds of organizations.
Accounting can be divided into three phases: capture, processing and communication of financial information.

2..Explain the importance of internal auditing.
. Accounting standards are the rules for preparing financial statements. They are called Generally Accepted Accounting Principles (GAAP) and they specify: first, the type of information that financial statements ought to contain; and second, how that information ought to be prepared. Accounting standards define what acceptable and unacceptable financial accounting practices are.
Auditing standards are the rules governing how an audit is performed. An audit of financial statements is the technical process by which an independent person (the auditor) gathers evidence to form an opinion of a particular group of accountants is legally sanctioned to conduct financial statement audits. In the US, for example, it is the certified public accountants (CPA). In the United Kingdom it is the chartered accountants, in the Netherlands, the register accountant etc Financial statements conforming to GAAP are said to be reliable. They provide reliable information which is an important ingredient in decision making.

3.Employment of accountants and auditors priochen very effective and vital. Because it is their job to help our audience to know the important functions. They work just like that for sure without further ado. They have a wide range of services, and they should have a broad knowledge to do the analysis, etc.
Their positions, there are four main areas. Each of them is what is important for the people, for technology and for the development of the country.

Билет19.Describe the accounting principles.Accrual principle. This is the concept that accounting transactions should be recorded in the accounting periods when they actually occur, rather than in the periods when there are cash flows associated with them. This is the foundation of the accrual basis of accounting. It is important for the construction of financial statements that show what actually happened in an accounting period, rather than being artificially delayed or accelerated by the associated cash flows. Conservatism principle. This is the concept that you should record expenses and liabilities as soon as possible, but to record revenues and assets only when you are sure that they will occur. This introduces a conservative slant to the financial statements that may yield lower reported profits, since revenue and asset recognition may be delayed for some time. Consistency principle. This is the concept that, once you adopt an accounting principle or method, you should continue to use it until a demonstrably better principle or method comes along. Not following the consistency principle means that a business could continually jump between different accounting treatments of its transactions that makes its long-term financial results extremely difficult to discern.Cost principle. This is the concept that a business should only record its assets, liabilities, and equity investments at their original purchase costs.That the transactions of a business should be kept separate from those of its owners and other businesses. considerable difficulties when the financial statements of a fledgling business are first audited.Full disclosure principle. This is the concept that you should include in or alongside the financial statements of a business all of the information that may impact a reader's understanding of those financial statements. Going concern principle. This is the concept that a business will remain in operation for the foreseeable future..Matching principle. This is the concept that, when you record revenue, you should record all related expenses at the same time.

In addition to examining and preparing financial documentation and written reports, auditors must explain their findings. This includes face-to-face meetings with organization managers and individual clients.

An auditor typically does the following:

Examines financial statements to be sure that they are accurate and comply with laws and regulations

Computes taxes owed, prepares tax returns, and ensures that taxes are paid properly and on time

Inspects account books and accounting systems for efficiency and use of accepted accounting procedures

Organizes and maintains financial records

Assesses financial operations and makes best-practices recommendations to management

Suggests ways to reduce costs, enhance revenues, and improve profits

Many auditors specialize, depending on the particular organization tha