Английский язык: Сборник текстов. Гурская Т.А. - 29 стр.

                                   Auditors’ Report
    We have examined the books, accounts and vouchers relating ... the six months
ended 30th September ... (year) which were presented ... us. We have made extensive
enquiries ... the system of internal check ... force and are satisfied that it is working
efficiently. Particular attention was paid to the methods in force for the authorization
of accounts for payment and the handling ... cash. The cash balances ...the 30th Sep-
tember ... (year) were counted and found to be in accordance ... the cashier's books.
All bank payments have been verified with the bank statements and certificates of the
balances on the accounts obtained ... the bankers.
    We have checked all cash and bank payments ... the receipts and have to report that
a number of small payments are unsupported ... vouchers. It has been possible, howev-
er, to obtain other evidence to show that these disbursements were properly made. The
cash books have been cast and all postings ... the various ledgers checked ... detail.
    All invoices ... respect of goods purchased and expenses incurred have been ex-
amined with the appropriate analysis of books, the totals of which have been
checked. Several minor errors were detected which have not been rectified. The
postings to the Creditors' Ledgers have been test-checked, being far too numerous to
do in detail. The balances ... the individual Creditors' accounts have been compared
with special audit statement obtained from them and found to be ... order. Our in-
structions did not require us to examine the Sales Ledgers and Day Books: we there-
fore report that in such work as we have performed we found no evidence or oppor-
tunity ... defalcation or fraud.

     Words you may need:

   Voucher                                   оправдательный денежный документ
   authorization of accountsfor payment      разрешение на осуществление
                                              платежей со счетов
   handling of cash                          использование наличности
   cash balance                              остаток кассовой наличности
   cashier's book                            журнал кассовых операций
   bank statement                            выписка из счета
   receipt                                   квитанция
   disbursements                             выплаты
   cash book                                 кассовая книга, журнал кассовых
                                              операций
   cast                                      подсчитывать, исчислять, подводить
                                              итоги
   posting                                   проводка
   ledger                                    бухгалтерская книга, бухгалтерский
                                              регистр
   expenses incurred                         понесенные расходы
   detect                                    обнаруживать

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