Учим термины

168. Auditing - проведение ревизии

169. Qualification for the position – уровень квалификации для данной должности

170. Expertise - экспертиза

171. Qualified auditor - квалифицированный аудитор

172. Audit – аудит, ревизия, аудиторская проверка

173. Audit report – аудиторское заключение

174 To check – проверять, контролировать

175. To Valuate – оценивать, давать оценку, определять стоимость

176. To examine the systems of internal control

177. To ensure – страховаться, обеспечивать, гарантировать

178. Auditing standards – аудиторские стандарты

179. partner - партнер

180. staff - штат

13. Прочитайте следующий текст и переведите его на русский язык. Ответьте письменно на вопрос «What must accountants do and what must not?»

Just like any other professional group, accountants have got their own ethics code. In different countries of the world these codes are generally worked out by professional accounting bodies and used as a guide for accountants in the performance of their duties. Ethics codes are generally based on the international ethical standards set by the International Federation of Accountants. The currently used ethics code was adopt ed by the IFA in 1998.

Naturally, professional ethics is closely connected with the common norms of ethical behaviour. Ethical behaviour involves choosing actions that are right, proper and just. As a rule, people differ in their views of the meaning of ethical terms. However there is a common principle of all ethical norms expressed by the belief that ethical behaviour suggests willingnessto sacrifice one's interests.

Ethical standards are usually affect ed by cultural factors and may vary across the world. However, in all the countries of the world professional codes of accountants have much in common.

The Russian ethics code outline s the accountant's responsibilities and ethical standards. Thus, all the accountants have an obligation to the organisation they serve, their profession, the public and themselves. They are to maintain a high level of professional competence. This is generally done by the development of their knowledge and skills. Apart from that, accountants are to perform their duties in accordance with relevant laws and regulations. The preparation of clear and complete reports must be done after analyses of relevant and reliable information with confidentiality.

А. Выберите правильный вариант.

1. Professional ethics is closely connected with the common norms of ethical (manners, norms, behavior.)

2. A common principle of all ethical norms suggests willingness to sacrifice one's (money, life, interests, real estate.)

3. Accountants have got their own ethics (code, standards, law, instructions.)

4. (Political, Economic, and Cultural) factors usually affect ethical standards.

5. The world professional codes of accountants have (little, much, nothing) in common.

6. Accountants (needn’t, mustn’t, can’t) discredit the profession.

7. Professional accounting bodies usually (develop, do, work out, invent) their own ethics code.

8. Ethical behavior doesn’t mean (right, improper, just) actions.

9. All the accountants are to maintain a high level of (professional, language, general) competence.

10. Ethics code is (a law, a normative act, a code, a guide) for accountants in the performance of their duties.