Business writing (деловое письмо). Палагина С.С. - 100 стр.

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c) Material which the auditor creates and which does not dublicate previous
monthly reports.
As a general guide, we should limit material to what is nesessary for a complete
understanding of the audit, being careful always to include enough to avoid any
possible misinterpretation.
7.4.2 Review with Local Management Personnel
Wherever possible, discuss your findings with the local management before you
prepare the final report. This review is intended to do three things:
1) Assure the examining auditor that his data and opinions are correct and
factural;
2) Minimize any feeling in the local office that the audit is an undercover
operation;
3) Provide the local manager with advance information on the report so that he
or she can take corrective action immediately or recommend changes which lie
outside his authority.
7.4.3 Analysis of Present Reports
Our survey covering the entire Auditing Division showed that we can improve
reports by:
1) Putting all facts in a general context. For instance, if the auditor says, “Ten
errors were discovered,” it is difficult for the reader to evaluate the situation. How
many items were examined? What was the ratio of errors? Is this ratio within our
generally accepted standards or is it too high?
2) Making all statements clear-cut and forthright. Many comments in our present
reports seem to hedge. They force the reader to read between the lines. Where an
honest difference of opinion exists between the auditor and local manager, say so
clearly. If possible, give the reasons for both opinions so that the reader can pass
factual judgment rather than guessing.
3) Ending with a definite conclusion. When everything reviewed complies with
established policies, say so. If you believe policies should be changed, say so, giving
your reasons and the benefits which may result from the change.
7.4.4 Conclusion
Our sole aim is to make our audit reports effective instruments for telling
management whether action is needed, and, if so, what action should be taken.
Remember that you write for readers who dislike technical terms, detailed analyses,
and repetitious statements. Give them adequate information for making judgments;
present your recommendations clearly; revise your report thoroughly. By doing so,
you can help us make our reports an effective management tool.
     c) Material which the auditor creates and which does not dublicate previous
monthly reports.
     As a general guide, we should limit material to what is nesessary for a complete
understanding of the audit, being careful always to include enough to avoid any
possible misinterpretation.

      7.4.2 Review with Local Management Personnel

     Wherever possible, discuss your findings with the local management before you
prepare the final report. This review is intended to do three things:
     1) Assure the examining auditor that his data and opinions are correct and
factural;
     2) Minimize any feeling in the local office that the audit is an undercover
operation;
     3) Provide the local manager with advance information on the report so that he
or she can take corrective action immediately or recommend changes which lie
outside his authority.

      7.4.3 Analysis of Present Reports

     Our survey covering the entire Auditing Division showed that we can improve
reports by:
     1) Putting all facts in a general context. For instance, if the auditor says, “Ten
errors were discovered,” it is difficult for the reader to evaluate the situation. How
many items were examined? What was the ratio of errors? Is this ratio within our
generally accepted standards or is it too high?
     2) Making all statements clear-cut and forthright. Many comments in our present
reports seem to hedge. They force the reader to read between the lines. Where an
honest difference of opinion exists between the auditor and local manager, say so
clearly. If possible, give the reasons for both opinions so that the reader can pass
factual judgment rather than guessing.
     3) Ending with a definite conclusion. When everything reviewed complies with
established policies, say so. If you believe policies should be changed, say so, giving
your reasons and the benefits which may result from the change.

      7.4.4 Conclusion

     Our sole aim is to make our audit reports effective instruments for telling
management whether action is needed, and, if so, what action should be taken.
Remember that you write for readers who dislike technical terms, detailed analyses,
and repetitious statements. Give them adequate information for making judgments;
present your recommendations clearly; revise your report thoroughly. By doing so,
you can help us make our reports an effective management tool.



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