1. TASK: Insert the appropriate word in the text below:
аcts - attempt - audit - concentrate - due to - employed - examine
expenses - fines - forensic - fraud - major - make - meet - objectives
perpetrators - prepare - provides - regulatory - tend - uncover
Different Accounting Specializations
There are six ____________ fields of auditing and accounting. These include the following.
• Management Accountants
These accountants _________ to work for businesses as part of a team. A management accountant provides executives with the analysis and information that they need to ___________ decisions. Company executives use this information to ____________ financial reports that are distributed to creditors, shareholders, the IRS and _____________ agencies.
• Government Accountants
Government accountants are __________ by state, local and federal governments for a number of reasons. They do the accounting books for many government agencies. At the same time, they ___________ individuals and businesses that are required to pay taxes or ________ government regulations. They may also have a role in auditing branches of the government to make sure that financial _________________ are met.
• Public Accountants
A public accountant _______________ auditing, accounting and consulting services for corporations, individuals, nonprofits and the government. Many of these public accountants are CPAs. However, they may ___________ in a number of services. This includes tax preparation for individuals or businesses and auditing financial statements.
• Internal Auditors
An internal auditor ________ as a detective. They ____________ the internal controls of a specific organization. They also _________ to prevent inaccuracy and sniff out mismanagement and _____.
• Environmental Accounting
These accountants seek to analyze the ___________ for pollution prevention in the manufacturing sector. They also use the information they find to compare alternatives and account for __________ and missed tax credits.
• Forensic Accounting
A _____________ accountant helps _________ financial fraud and put ____________ in prison. This is one of the fastest growing fields of accountancy because companies lose millions of dollars annually ______________ fraud.
2. CHECK YOUR SPEAKING
|
Acts |
діяти |
|
|
attempt |
[ əˈtempt ] |
спроба |
|
audit |
[ ˈɔː.dɪt ] |
перевіряти |
|
concentrate |
[ ˈkɒnsntreɪt ] |
концентруватися |
|
due to |
[ djuː ] |
через, дякуючи |
|
employed |
[ ɪmˈplɔɪ ] |
найнятий |
|
examine |
[ ɪɡˈzæmɪn ] |
вивчати |
|
expenses |
[ ɪkˈspensɪz ] |
витрати |
|
fines |
[ faɪn ] |
штрафи |
|
forensic |
[ fəˈren.zɪk ] |
судовий |
|
fraud |
[ frɔːd ] |
шахрайство |
|
major |
[ ˈmeɪdʒə(r) ] |
головний |
|
make |
[ meɪk ] |
робити |
|
meet |
[ miːt ] |
виконувати |
|
objectives |
[ əbˈdʒek.tɪv ] |
цілі |
|
perpetrators |
[ ˈpɜː.pə.treɪ.tər ] |
злочинець, правопорушник |
|
prepare |
[ prɪˈpeə(r) |
готувати |
|
provides |
[ prəˈvaɪd ] |
надавати |
|
regulatory |
[ ˌreɡ.jʊˈleɪ.tər.i ] |
регуляторний |
|
tend |
[ tend ] |
мати тенденцію |
|
uncover |
[ ʌnˈkʌv.ər |
розкривати |
3. SEE CORRECT ANSWER
Different Accounting Specializations
There are six major fields of auditing and accounting. These include the following.
• Management Accountants
These accountants tend to work for businesses as part of a team. A management accountant provides executives with the analysis and information that they need to make decisions. Company executives use this information to prepare financial reports that are distributed to creditors, shareholders, the IRS and regulatory agencies.
• Government Accountants
Government accountants are employed by state, local and federal governments for a number of reasons. They do the accounting books for many government agencies. At the same time, they audit individuals and businesses that are required to pay taxes or meet government regulations. They may also have a role in auditing branches of the government to make sure that financial objectives are met.
• Public Accountants
A public accountant provides auditing, accounting and consulting services for corporations, individuals, nonprofits and the government. Many of these public accountants are CPAs. However, they may concentrate in a number of services. This includes tax preparation for individuals or businesses and auditing financial statements.
• Internal Auditors
An internal auditor acts as a detective. They examine the internal controls of a specific organization. They also attempt to prevent inaccuracy and sniff out mismanagement and fraud.
• Environmental Accounting
These accountants seek to analyze the expenses for pollution prevention in the manufacturing sector. They also use the information they find to compare alternatives and account for fines and missed tax credits.
• Forensic Accounting
A forensic accountant helps uncover financial fraud and put perpetrators in prison. This is one of the fastest growing fields of accountancy because companies lose millions of dollars annually due to fraud.
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в підручнику “Practical Financial English”
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