Английский язык: Сборник текстов. Гурская Т.А. - 36 стр.

      Exercise 9.
     Give extensive answers to these discussion questions:
     1. What is auditing?
     2. When did auditing appear?
     3. Do auditors perform a useful service to the community?
     4. How do auditors conduct audits?
     5. WTiat is the aim of audits?
     6. Is it difficult to become a practising auditor? Are professional qualifications high?
     7. What is government auditing?
     8. Are there any international professional organizations of auditors?
     9. What bodies in Russia perform government auditing?
     10. Do many young people want to make a career in auditing? Why?

      Exercise 10.
     Write several paragraphs on the following:
     a) Types of audit mentioned in this unit.
     b) What are government auditors responsible for?
     c) What do professional audit organizations do for auditors?

     Exercise 11.
   Prepare a short talk on the following:
   a) If you have a job with an auditing firm (or want to be an auditor), what sort of
personal characteristics do you think are most important for auditors? Compare them
with the personal features necessary for other financial professions.
   b) If you have a job with an auditing firm, say how the Chamber of Auditors pro-
vides you with information about possibilities to upgrade professional skills (courses
being offered by different organizations). Is the information, if any, accurate, timely,
complete and relevant? c) How is the work of auditors monitored?

     Exercise12.
   Talk to professional auditors to find out what they think about their professional
organizations in Russia. Consider different aspects of their activities.

                                5. READING PRACTICE

     Exercise 13.
   a) Look through the text below to find the names of bodies responsible for contin-
uing professional education in the UK.
   b) Read the text carefully to say what CPE implies.

                            Continuing professional education
    The Audit Registration Committees of the Institute of Chartered Accountants in Brit-
ain are extremely interested in and concerned about continuing professional education
(CPE). CPE is essential for all principals and employees who deal with audit work.

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