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關(guān)于審計(jì)的英語(yǔ)情景對(duì)話Auditing
審計(jì)是一種獨(dú)立性經(jīng)濟(jì)監(jiān)督活動(dòng)，由國(guó)家授權(quán)或接受委托的專職機(jī)構(gòu)和人員依據(jù)國(guó)家法規(guī)、審計(jì)準(zhǔn)則和會(huì)計(jì)理論，運(yùn)用專門方法對(duì)被審計(jì)單位的財(cái)政、財(cái)務(wù)收支、經(jīng)營(yíng)管理活動(dòng)及其相關(guān)資料進(jìn)行審查和監(jiān)督。以下是小編整理的關(guān)于審計(jì)的英語(yǔ)情景對(duì)話Auditing，僅供參考，希望能夠幫助到大家。
審計(jì)的英語(yǔ)情景對(duì)話Auditing
我們先來(lái)學(xué)習(xí)一下審計(jì)英語(yǔ)怎么說(shuō)？Auditing
下面是談?wù)搶徲?jì)的英語(yǔ)對(duì)話
Dialogue 1
M: Did you get the the financial records into shape for your audit next month?
F: Im still working on ironing out a few problems, keep in a strict account of all our incoming and outgoing is not an easy task, its much more difficult than balancing my checkbook.
M: I guess the auditing is just to make sure everythings on the open up, and that youre keeping proper records of all our expenditure and profit.
F: Keeping track of money coming in is easier than keeping track of money going out.
M: Why is that?
F: It seems our record are always a little incomplete, because not all of the employees turn over their reciepts for business expenses.
M: Thats something you can improve by talking to human resources, they can send out a memo to make sure people are following protocol with their expense accounts.
F: At least our records for money in are very complete.
M: As far as our assets were concerned, they want to know more about your intake anyway, they want to make sure youre paying taxes on the money you make.
F: Were paying all right, but its just proving everything by the numbers.
Dialogue 2
M: Can you please show me your filing system for the company finances?
F: Certainly, we keep running tally of all money in and money out on the month to month basis, these numbers are crosscheck with all expenditure receipts and invoices of our account receivables.
M: I see, for the first quarter，your total expenditures were one hundred and fifty thousand dollars, none of which were taxed actable.
F: Yes, we must pay taxes on our total income not our adjusted income.
M: Your total intake for the first quarter period was five hundred thousand dollars, you have a gross net of five hundred thousand and the adjusted profit of three hundred and fifty thousand. Do you have something beside this report that will back up these figures.
F: In this file are all of our monthly banks deposit notes, as well as invoice and receipts.
M: That should be adequate, have you copleted the tax form for this item?
F: Yes, we have completed the forms and paid our taxes in full.
審計(jì)的英語(yǔ)情景對(duì)話Auditing
A(Auditor): Good morning, Im here to conduct the annual audit for your company. Could you please provide me with the necessary financial documents?
B(Finance Manager): Good morning. Yes, of course. Here are the financial statements, ledgers, and any other relevant documents.
A: Thank you. Could you briefly explain your companys financial structure and operations to me?
B: Certainly. Were a mid-sized manufacturing company, specializing in electronics. Our main operations include production, sales, and distribution.
A: I see. And how do you ensure the accuracy of your financial records?
B: We have a strict accounting system in place. All transactions are double-checked by our accountants and reconciled monthly.
A: Thats good to hear. Now, could you tell me about any recent changes in your financial position or operations?
B: Yes, weve expanded into new markets recently, which has led to a significant increase in sales and profits.
A: Interesting. Could you provide me with the details of these expansions?
B: Absolutely. Weve entered into new distribution agreements with several partners in Asia and Europe.
A: Thank you. Ill need to verify these agreements and their impact on your financial statements. Could you provide me with copies?
B: Sure, Ill have them sent to your office as soon as possible.
A: Excellent. Now, do you have any internal controls or risk management mechanisms in place?
B: Yes, we do. We have a dedicated team that monitors our financial transactions and identifies any potential risks.
A: Thats reassuring. Could you tell me about any challenges or issues youve faced in the past year?
B: Well, we did face a supply chain disruption last quarter due to a natural disaster in one of our suppliers countries.
A: I see. How did you mitigate the impact of this disruption?
B: We diversified our supplier base and implemented contingency plans to ensure smooth operations.
A: Thats a commendable effort. Ill need to review the relevant documents to verify these measures.
B: Of course, you can find all the necessary information in the documents I provided earlier.
A: Thank you for your cooperation. Ill begin my audit and keep you updated on any findings.
B: Thank you for your time and effort. We look forward to a successful audit.
This dialogue highlights the importance of auditing in business, ensuring financial accuracy, identifying risks, and verifying the effectiveness of internal controls. It also demonstrates the cooperation and transparency expected between auditors and finance teams during the audit process.
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