Английский язык: Сборник текстов. Гурская Т.А. - 21 стр.

ago. However, most corporations complied with only a very small number of the
ISAR recommendations. The most common disclosures continue to be qualitative
or descriptive in nature, but not quantitative. It is difficult to gain an objective view
of a corporation's performance in this area.
    A significant minority of corporations disclose information about the actual emission
levels and contingent environmental liabilities. One major problem concerning envi-
ronmental actions that few corporations have yet taken is the question of how to report
the achieved results. For example, while the initiation of major environmental pro-
grammes, the achievement of large percentage reductions of emissions and the making
of large financial expenditures may indicate that a corporation is improving its perfor-
mance, it may also indicate that the corporation has major environmental problems.
    In contrast, the existence of no new programmes, stable emission levels and little
financial expenditures may indicate that a corporation is either ignoring the problem
or that the corporation has done extremely well in the past and that there is little room
for further improvements. There is an encouraging sign, however, that a small number
of corporations started to provide fairly detailed and objective information on the ex-
tent to which they are meeting the industry norms and governmental requirements.




                                    II. AUDITING

                           1. PERFORMING AN AUDIT

                                   Vocabulary list

   Auditing                                  аудит
   Auditor                                   аудитор
   Examine                                   проверять, проводить ревизию
   Accounting records                        документы учета
   financial statements                      финансовая отчетность
   to offer an opinion                       сделать заключение (по результатам
                                              аудиторской проверки)
   audit                                     аудит, аудиторская проверка, ревизия,
                                              проводить аудиторскую проверку
   build up                                  наращивать, накапливать
   account(s) audit                          аудит счетов, ревизия счетов
   auditor's opinion                         аудиторское заключение
   supervisory board                         наблюдательный совет
   government agency                         ведомство, правительственная
                                              организация
   in-depth audit report                     детальный аудиторский отчет
   audit process                             процесс проведения аудиторской
                                              проверки

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