Auditors' Report

We have examined the books, accounts and vouchers relating the six. months ended 30th September... (year) which were presented... us. We have made extensive enquiries... the system of internal check... force and are satisfied that it is working efficiently. Particular attention was paid to the methods in force for the authorization of accounts for payment and the handling... cash. The cash balances... the 30th September... (year) were counted and found to be in accordance... the cashier's books. All bank payments have been verified with the bank statements and certificates of the balances on the accounts obtained... the bankers.

We have checked all cash and bank payments... the receipts and have to report that a number of small payments are unsupported... vouchers. It has been possible, however, to obtain other evidence to show that these disbursements were properly made. The cash books have been cast and all postings... the various ledgers checked... detail.

All invoices... respect of goods purchased and expenses incurred have been examined with the appropriate analysis of books, the totals of which have been checked. Several minor errors were detected which have now been rectified. The postings to the Creditors' Ledgers have been test-checked, being far too numerous to do in detail. The balances... the individual Creditors' accounts have been compared with special audit statements obtained from them and found to be... order. Our instructions did not require us to examine the Sales Ledgers and Day Books: we therefore report that in such work as we have performed we found no evidence of, or opportunity... defalcation or fraud.

Words you may need:

voucher n оправдательный денежный документ

authorization of accounts for payment разрешение на осуществление платежей со счетов

handling of cash использование наличности

cash balance остаток кассовой наличности

cashier's book журнал кассовых операций

bank statement выписка из счета

receipt n квитанция

to obtain evidence получить доказательство

disbursements n pl выплаты

cash book кассовая книга, журнал кассовых операций

cast v подсчитывать, исчислять, подводить итоги

posting v проводка

ledger n бухгалтерская книга, бухгалтерский регистр

expenses incurred понесенные расходы

detect v обнаруживать

rectify v исправлять

Creditors' Ledger книга кредиторов

test-check v проверять с помощью тестов

audit statement аудиторский отчет

Sales Ledger книга учета продаж

Day Book книга операций рабочего дня

defalcation n присвоение чужих денег

fraud n мошенничество, обман

Ex. 10. a) Open the brackets putting the verbs in the correct form,