Английский язык: Сборник текстов. Гурская Т.А. - 34 стр.

     c) Read the document below and discuss the results of the audit:

                            Independent Auditor's Report
    Dear Sirs,
    We have audited the accompanying general purpose financial statements of Cobb
County, Georgia, and the combining, individual fund and account group financial
statements of Cobb County, Georgia as of and for the year ended September 30 ....
    These financial statements are the responsibility of Cobb County, Georgia's man-
agement. Our responsibility is to express an opinion on these financial statements
based on our audit.
    We conducted our audit in accordance with generally accepted auditing stan-
dards. Those standards require that we plan and perform the audit to obtain reasona-
ble assurance about whether the financial statements are free of material misstate-
ment. An audit includes examining, on a test basis, evidence supportingJheJampunts
and disclosures in the financial statements.
    An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
    In our opinion, the general purpose financial statements referred to above present
fairly, in all material respects, the financial position of Cobb County, Georgia at Sep-
tember 30 ... , and the results of its operations and the cash flows of its proprietary
fund types for the year then ended, in conformity with generally accepted accounting
principles. Also, in our opinion, the combining, individual fund and account group
financial statements referred to above present fairly, in all material respects, the fi-
nancial position of each of the individual funds and account groups of Cobb County,
Georgia, at September 30, ... ,and the results of operations of such funds and the cash
flows of individual proprietary funds for the year then ended, in conformity with
generally accepted accounting principles.
    Our audit was made for the purpose of forming an opinion on the general purpose
financial statements taken as a whole and on the combining, individual fund and ac-
count group financial statements. The accompanying financial information is pre-
sented for purposes of additional analysis and is not a required part of the financial
statements of Cobb County, Georgia. The information has been subjected to the au-
diting procedures applied in the audit off-he general purpose, combining, individual
fund and account group financial statements and, in our opinion is fairly stated in all
material respects in relation to the financial statements of each of the respective indi-
vidual funds and account groups, taken as a whole
                                                                   Atlanta, Georgia,
                                                                      January 12, ...

    Exercise 8.
   Read the dialogue, sum up its content and act it out:
   Foreigner: As far as I know, when you started your economic reforms some
people believed that under market conditions the controlling function of the state
would be losing its importance. Has this idea proved to be true?
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