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My future speciality is Accounting and Audit

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We study at the Bratsk State University. As for me, I belong to the Economic Faculty. I am a second-year student.

At the University we are given fundamental knowledge of economics. We are prepared for various types of work within economics, accounting and audit.

After graduating from the university we’ll be able to work as auditors, book-keepers, financial managers, administrators, financial consultants.

The origin of the term audit goes back to the dividing of interests between those who administrate an enterprise and those who invest its work.

The latter couldn’t rely on financial information, placed at their disposal by book-keepers of the enterprise.

Frequent bankruptcies, and administrative deceptions rose considerably and increased the risk of financial investments. Stockholders wanted to be sure of not being deceived and that book-keeping reflect the real position of the enterprise. For control of the correctness of financial information special people-auditors could be trusted. The main demand placed on an auditor was his faultless honesty and independence.

Knowledge of accounting was not the most important. But as it became more complicated good professional preparation became necessary. Accounting shows a financial picture of the firm and its activity in business. Accounting records give very important data. Most businesses regularly prepare the two types of records. These are the income statement and balance sheet. These statements show how money was received and spent by the company.

Accounting and audit is a difficult speciality. In every developed country one must study for a long time, have practical experience and pass many exams to become a good auditor and accountant.

3. Ответьте на вопросы:

1. What does accounting and audit mean?
2. What does audit deal with?
3. What is the origin of the term audit?
4. Why is it so important to be honest?
5. What are the two types of important records?
6. Is it easy to become an auditor?

1. I … to the Economic Faculty. We’ll be able to work as auditors, book-keepers, administrators and …. The origin of the term audit goes back to the … of interests. Investors couldn’t … financial information reported by book-keepers. Frequent … increased the risk of investments. … wanted to be sure of being deceived. … were persons who could be trusted. That is the income statement and …. These statements show how money was received and … by the company.

dividing bankruptcy balance sheet spent experts stockholders belong rely on auditors

5. Научитесь правильно читать следующие синтагмы:

1. Belong to the Economic Faculty.
2. We are given fundamental knowledge.
3. Various types of work.
4. We’ll be able to work as auditors.
5. Dividing of interests.
6. The latter couldn’t rely on information.
7. Frequent bankruptcies.
8. Considerably increased the risk.
9. Stockholders wanted to be sure.
10. Book-keeping reflected the real position.
11. Who could be trusted.
12. Faultless honesty and independence.
13. Is difficult.
14. Practical experience.
15. Income statement.
16. Balance sheet.

1. Найдите в тексте:

а) английские эквиваленты данных выражений:

1. экономический факультет
2. различные виды работ
3. бухгалтер
4. управлять предприятием
5. вкладывать деньги
6. представлять
7. обман со стороны администрации
8. акционеры
9. знание бухгалтерского учета
10. по мере усложнения

б) русские эквиваленты данных выражений:

1. fundamental knowledge
2. financial consultant
3. invest
4. the latter
5. financial investments
6. correctness
7. the main demand
8. firstly
9. its complication
10. practical experience

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