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B. Match the two parts of sentences below to find out what different types of accountants do
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| 1. | Bookkeepers | A. | check the complete accounts before they are presented to the external auditors and make sure that the management has sufficient control over what is going on in the company. |
| 2. | Management accountants | B. | record transactions in purchase ledgers and sales ledgers. |
| 3. | Internal auditors | C. | have to verify that a company’s published financial statements gives a true and fair view of its profit, its assets and liabilities. |
| 4. | External auditors | D. | calculate how much tax an individual or a company should pay – or try to reduce this figure. |
| 5. | Cost accountants | E. | analyse the sales figures from different departments and make decisions about their future activity. |
| 6. | Tax accountants | F. | work out the real cost of every item the company makes which means finding a way to allocate all the overheads to different products. |
c. Produce your own dialogue about auditor’s and accountant’s responsibilities and useful personality characteristics. Make use of the underlined helpful phrases from Dialogue 1 and Supporting Materials. Find answers to the following questions.
· What are an auditor's responsibilities?
· How can useful personality characteristics for an auditor be defined?
· What particular skills do different kinds of accountants need?
· What kind of qualities does a good accountant need?
Дата публикования: 2014-12-28; Прочитано: 689 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!
