not heard anything from him. 20. He have been a correspondent for The Times since 1981. 21. Come to my room as soon as you return. 22. I had known him ever since we were children. 23. I shall cash the cheque as soon as the bank is opened. 24. He said he would have reached home by midnight 25. By the time he is thirty he becomes a great pianist. 26. He shrugged his shoulders, shook his head, but said nothing. 27. Dima went to St Petersburg last year and had worked there since then. 28. When I get back, they will probably have supper. 29. He very much wanted to go to the Far East as he has never been there.
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AUDITING
The profession of the auditor is considered to be one of the most prestigious and well-paid. Auditors are accountants who analyze financial statements of the company and their responsibility is to express an opinion as to whether the accuracy of the company's financial reporting meets the requirements imposed by the government. In general, auditors deal more with operating efficiency and managerial effectiveness than with the accuracy of the accounting data. p align="justify"> Internal auditors are known to be hired by the company in order to help to identify accounting weaknesses and correct them before significant errors occur. They are often analytically minded people who make flowcharts of accounting systems and evaluate these flowcharts to suggest improvements in division of labour, paper flow, cash control, or other accounting responsibilities.auditors are employed by the company's Board of Directors to supply the stockholders with the results of checking the financial statements, in order to prove that annual reports are fair representations of the financial position of the company. Performing his work the auditor should follow several principles and assumptions: the company's accounts must represent a true financial position; generally accepted accounting principles have been used at all accounting steps and accounts can be compared with, those of similar companies; the proper amount of information is disclosed in the financial statements. As a result, the auditor's opinion should be based only on facts and it must be objective. Auditors are expected to maintain the relationship of strict independence and professionalism with the companies for whom they work, so they mustn't hold shares in these companies. On the one hand, the auditor should respect the client's confidence, so having the access to some private information the auditor must not spread it outside. On the other hand, he should think of public interests, that is why he must publish his opinion in a standard form and the information is to be clear to the stockholders. But he must always carry out his...
