To Share Owners and Board of Directors of Megatrap Corp


We have audited the accompanying statement of financial position of Megatrap Corp and consolidated affiliates as of December 31, 2007 and 2006, and the statements of earnings, changes in share owners' equity and cash flows for each of the years in the three-year period ended December 31,2007. These consolidated financial statements are the responsibility of the Company's management. We have to express an opinion on these consolidated financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Under these standards we have to plan and perform the audit to obtain reasonable assurance that the financial statements do not have any material misstatement. We examined on a test basis the evidence supporting the figures and disclosures in the financial statements. We also assessed the accounting principles used and significant estimates made by management, and we evaluated the presentation of the statements.
In our opinion, the aforementioned financial statements present fairly, in all material respects, the financial position of Megatrap Corp and consolidated affiliates at December 31.2007 and 2006, and the results of their operations and their cash flows for each of the years in the three-year period ended December 31,2007, in conformity with accounting principles generally accepted in the United States of America

I. Find the English equivalents in the text.
прилагаемый отчет, консолидированные филиалы, движение денежных средств, сводный финансовый отчет, проводить аудиторскую проверку (2), чтобы достоверным образом убедиться, существенные искажения, на выборочной основе, документация, подтверждающая цифры и информацию, представленную в финансовых отчетах, основные прогнозы, точно отражают, во всех существенных аспектах, в соответствии с принципами бухгалтерского учета.
II. Answer the questions.
According to the report, an audit does several things. What is mentioned?

What documents did the auditors look at? In what ways is this report different to those used in your country?

Комментарии

  1. Мустафаева Рабаат15 октября 2019 г., 11:58

    I. Find the English equivalents in the text.

    прилагаемый отчет- the accompanying statement, консолидированные филиалы- consolidated affiliates, движение денежных средств- cash flows, сводный финансовый отчет- consolidated financial statement, проводить аудиторскую проверку- to audit, to perform audit(2), чтобы достоверным образом убедиться- to obtain reasonable assurance, существенные искажения- material misstatement, на выборочной основе- on a test basis, документация, подтверждающая цифры и информацию, представленную в финансовых отчетах- the evidence supporting the figures and disclosures in the financial statements, основные прогнозы- significant estimates, точно отражают- present fairly, во всех существенных аспектах- in all material respects, в соответствии с принципами бухгалтерского учета- in conformity with accounting principles .

    II. Answer the questions.
    According to the report, an audit does several things. What is mentioned?

    Under the auditing standarts auditors have to plan and perform the audit to obtain reasonable assurance that the financial statements do not have any material misstatement. They examine on a test basis the evidence supporting the figures and disclosures in the financial statement and assess the accounting principles used and significant estimates made by management, and they also evaluate the presentation of the statements.

    What documents did the auditors look at? In what ways is this report different to those used in your country?
    They looked at the accompanying statement of financial position of the company, the statements of earnings, changes in share owners' equity and cash flows. In our country audtors also look at the tax returns, statutory documents, permissions, licenses and more.

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  2. Абдурахманова Айшат
    Прилагаемый отчет- the accompanying statement.
    Консолидированные филиалы- consolidated affiliates
    Движение денежных средств- cash flows
    Сводный финансовый отчет- consolidated financial statement.
    Проводить аудиторскую проверку- conduct an audit (2)
    Чтобы достоверным образом убедиться- to obtain reasonable assurance
    Существенные искажения- material misstatement
    На выборочной основе - on a test basis.
    Документация,подтверждающая цифры и информацию, представленную в финансовых отчетах- the evidence supporting the figures and disclosures in the financial statements.
    Основные прогнозы- significant estimates.
    Точно отражают во всех существенных аспектах-present fairly in all material respects.
    В соответствии с принципами бухгалтерского учета- in conformity with accounting principles.

    II. Answer the questions.
    According to the report, an audit does several things. What is mentioned?
    They examine on a test basis the evidence supporting the figures and disclosures in the financial statement and assess the accounting principles used and significant estimates made by management, and they also evaluate the presentation of the statements.

    What documents did the auditors look at? In what ways is this report different to those used in your country?
    They looked at the accompanying statement of financial position of the company, the statements of earnings, changes in share owners' equity and cash flows. In our country audtors also look at the tax returns, statutory documents, permissions, licenses and more.



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  3. Kamilov M.
    1.
    прилагаемый отчет-accompanying statement
    консолидированные филиалы-consolidated affiliates
    движение денежных средств-cash flows
    сводный финансовый отчет-consolidated financial statements
    проводить аудиторскую проверку-conduct audit
    чтобы достоверным образом убедиться-to obtain reasonable assurance
    существенные искажения-material misstatement
    на выборочной основе-on a test basis
    документация, подтверждающая цифры и информацию, представленную в финансовых отчетах-the evidence supporting the figures and disclosures in the financial statements
    основные прогнозы-?
    точно отражают,во всех существенных аспектах-present fairly, in all material respects,
    в соответствии с принципами бухгалтерского учета-in conformity with accounting principles

    2.
    According to the report, an audit does several things. What is mentioned?
    They examined on a test basis the evidence supporting the figures and disclosures in the financial statements. They also assessed the accounting principles used and significant estimates made by management, and they also evaluated the presentation of the statements.

    What documents did the auditors look at? In what ways is this report different to those used in your country?
    The auditors looked at accompanying statement of financial position, the statements of earnings, changes in share owners' equity and cash flows. In our country, the auditor also looks at the annual reporting , tax return, balance sheet, past reports and other financial and reporting documents.

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  4. Аминат Мансурова16 октября 2019 г., 07:19

    I. Find the English equivalents in the text.
    прилагаемый отчет - the accompanying statement,
    консолидированные филиалы - consolidated affiliates,
    движение денежных средств - cash flows,
    сводный финансовый отчет - consolidated financial statements,
    проводить аудиторскую проверку (2) - conduct our audits, to audit,
    чтобы достоверным образом убедиться - to obtain reasonable assurance,
    существенные искажения - material misstatement,
    на выборочной основе - on a test basis,
    документация, подтверждающая цифры и информацию, представленную в финансовых отчетах - evidence supporting the figures and disclosures in the financial statements,
    основные прогнозы - significant estimates,
    точно отражают - present fairly,
    во всех существенных аспектах - in all material respects,
    в соответствии с принципами бухгалтерского учета - in conformity with accounting principles.

    II. Answer the questions.
    According to the report, an audit does several things. What is mentioned?
    Auditor express an opinion on consolidated financial statements, examine on a test basis the evidence supporting the figures and disclosures in the financial statements, assess the accounting principles used and significant estimates made by management, and we evaluated the presentation of the statements.

    What documents did the auditors look at? In what ways is this report different to those used in your country?
    Auditors look at company’s statement of financial position, statements of earnings, changes in share owners' equity and cash flows for each of the years. In our country auditor also examine another documents, including tax returns, licenses, permissions, etc.

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  5. Магомедова Хадижат16 октября 2019 г., 12:18

    I.-прилагаемый отчет-the accompanying statement
    -консолидированные филиалы-consolidated affiliates
    -движение денежных средств-cash flow statement
    -сводный финансовый отчет-consolidated financial statements
    -проводить аудиторскую проверку (2)- perform the audit
    -чтобы достоверным образом убедиться - to obtain reasonable assurance
    -существенные искажения - material misstatement
    -на выборочной основе - on a test basis
    -документация,подтверждающая цифры и информацию, представленную в финансовых отчетах - the evidence supporting the figures and disclosures in the financial statements
    -основные прогнозы - significant estimates
    -точно отражают во всех существенных аспектах - present fairly, in all material respects
    -в соответствии с принципами бухгалтерского учета - in conformity with accounting principles generally accepted

    II. 1.According to the report, an audit does several things. What is mentioned?

    Audit is used to obtain reasonable assurance that the financial statements do not have any material misstatement.

    It is used to examine on a test basis the evidence supporting the figures and disclosures in the financial statements.

    And it is also used to assess the accounting principles used and significant estimates made by management, and evaluate the presentation of the statements.

    2.What documents did the auditors look at? In what ways is this report different to those used in your country?

    Auditors look at accompanying statement of financial position, the statements of earnings, changes in share owners' equity and cash flows
    In our country auditors also look at this documents and besides it can be constituent instruments, tax records, primary documents and last year’s audit reports

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  6. Состояние экономики страны устанавливает положение финансов. В обстоятельствах непрерывного финансового роста, увеличения ВВП и муниципального дохода деньги характеризуются собственной устойчивостью и стабильностью. Они активизируют дальнейшее составление, улучшение и увеличение качества жизни людей самого государства. Финансы выражают денежные отношения, появляющиеся меж: бизнесменами процессе покупки товарно-материальных ценностей; в ходе реализации продукта и предложений; бизнесменами и вышестоящими организациями при формировании денежных средств dividend-center и их распределении, при уплате налогов в бюджетную компанию и оплате затрат; страной и жильцами при внесении ими налогов и добровольных платежей.

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