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bài thuyết trình về sự khác nhau giữa kiểm toán nôi bộ và kiểm toán độc lập bằng tiếng anh difference between internal and external auditingđịnh nghĩa kiểm toán bằng tiếng anh definition of auditing
WELCOME TO THE PRESENTATION OF GROUP Members ĐỖ THỊ THÚY MY NGUYỄN THỊ NHUNG NGUYỄN THÚY HẰNG LÝ THỊ NGA ĐẶNG THỊ NHO NGUYỄN THỊ HOA (1300303) DƯ THỊ LOAN VOCABULARY Auditing: Kiểm toán Internal auditor: Kiểm toán nội External auditor: Kiểm toán độc lập Verification: Xác minh Inspection: Kiểm tra Examination: Thanh tra Compliance: Tuân thủ Requirement: Yêu cầu Transaction: Giao dịch Principle: Nguyên tắc Definition Auditing is the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements An audit can apply to an entire organization or might be specific to a function, process, or production step Next is the difference between internal and external audit Internal Audit Analyses the internal business and financial systems used to make and record transactions Guarantees the correctness of the figures presented in the accounts External Audit Spend time getting to know the business as well as the environment and the industry in which it operates Examines financial statements to determine whether they conform to generally accepted accounting principles Examines the management report and determines whether Gather evidence on the financial control systems and it conforms to the financial statements the figures in the financial statements Internal Audit External Audit Prepares the financial statements in accordance with the generally accepted accounting principles of the country where the enterprise operates Provides consulting services Presents a written report to the management of the company, describing whether the accounting records, financial statements and management reports conform legal requirements Maintains confidentiality and independence SPEAKING JANET: Hendley and Sanderson Janet Hendley speaking CLAUSE: Hi Janet, it’s Clause JANET: Hi Clause How is it going? CLAUSE: not too bad Our latest sales figures are quite good so the boss is happy JANET: Good to hear CLAUSE: Listen, Janet I'm just calling to find out if you've had a chance to look at those capitalization of costs yet You know - our machine upgrades? JANET: Jenet Yes,yes Actually, we had a meeting this morning I was just about to send you an email You'll be glad to hear that the partners have agreed with your proposal CLAUSE: That’s great It’ll really help JANET: Glad to be of assistance CLAUSE: Erm, One other thing There are some other things I'd like to go over with you, but I'd prefer to it in person, not over the phone Could you come by the office next week sometime? Tuesday, say? JANET: Tuesday? No, sorry, I'm afraid I'm busy on Tuesday What about Wednesday morning? At, say, am? CLAUSE: Yes, that sounds good, Wednesday at So, Janet, I'll see you then Have a good weekend JANET: Yes, you too Bye CLAUSE: Bye Reorder the letters to make words that have a similar meaning to the words on the rights, then listen and check L-P-Y-E-R-R-I-I-M-A-N S-D-S-I-S-U-C G-D-U-E-P-A-R T-V-E-I-R-A-Y B-E-S-I-A-Z-L-E G-U-F-E-R-I S-C-O-D-I-N-R-E E-E-B-A-R-S-N-O-L-A Preliminary Discuss Upgrade Variety Besizebale Figure Reconsider Reasonable …………… Initial Talk about Improvement Range Big Amount of money Think about Sensible 4.2 matching: find the sentences on the right which is closest in meaning to the sentence on the left A We can ignore the competition We have to keep up with the competition B We can’t ignore the competition You can’t really justify spending so much money on office equipment This plan is designed to keep us in business A You can defend your actions B You can’t defend your actions A.This is a plan to start a business B.This is a plan to get business This was a sizeable investment on our part A.We spent very little money on this B.We spent a lot of money on this These materials are too material for us to ignore A.The figures are very high B The figures are very low I suggested you considered this again A Have another think about it B Forget it I’m sure you’ll find it’s reasonable A You think this is fair B I think this is fair THANK YOU FOR LISTENING