Английский язык: Сборник текстов. Гурская Т.А. - 31 стр.

     Words you may need:

   Misuse                       злоупотребление
   Divert                       отвлекать, отводить
   Lucrative                    прибыльный, выгодный, доходный
   personal gain                личная выгода
   Accounts Chamber             Счетная палата
   designated purposes          указанные (запланированные) цели
   embezzlement                 растрата
   court ruling                 постановление суда
   sue                          преследовать в судебном порядке
   misappropriation             незаконное присвоение, растрата
   remit                        переводить (средства)
   recipient                    получатель
   fast-yielding deals          сделки, быстро приносящие прибыль
   valuables                    ценности
   bar                          запрещать

     Exercise 5.
   Fill each gap with a suitable word from the box. Sum up the text in 5-7 sentences
and present your summary in class.

   free opinion (2)   Proper preparing    standards performed    audit (2)
      statements       responsibilities       accordance      management view

             Independent Auditors' Report to the Board of Directors and
                          Stockholders of ___ Company
    We have audited the consolidated balance sheet of __ Company and Subsidiaries
at December 31, ... and ... (years) and the related consolidated statements of income,
stockholders' equity and cash Hows for each of the years in the period ended Decem-
ber 31, ... (year).
    Respective __ of directors and auditors are as follows: the company directors are
responsible for the preparation of financial __; our responsibility is to form an inde-
pendent __ based on our audit of these statements and to report our opinion to you.
    Basis of opinion. We conducted our __ in accordance with generally accepted au-
diting __. Our audit includes examination, on a test basis, of evidence relevant to the
amounts and disclosures in the financial statements. It also includes an assessment of
the significant estimates and judgements made by the ___ in the preparation of the fi-
nancial statements, and of whether the accounting policies are appropriate to the com-
pany's circumstances, consistently applied and adequately disclosed.
    We planned and __ our audit so as to obtain all the information and explanations
which we considered ___ in order to provide us with sufficient evidence to give rea-
sonable assurance that the financial statements are __ from material misstatements,

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