If you go to Great Britain which comprises England, Wales, Scotland and Northern Ireland you can notice that customs and traditions differ greatly from one part of Great Britain to other. This is true of the way of celebration of the New Year.
We have already known the way most English celebrate it (Unit 5, Text H)- That is, many people in England ignore it or believe it unimportant unlike in Ukraine or many other European countries.
Nowhere (ніде) else in Great Britain the arrival of the New Year is celebrated so wholeheartedly as in Scotland.
"Hogmanay" is a special word in Scotland, which means "переддень нового року". The preparations for greeting the New Year begin with a "spring-cleaning". Brass and silver must glitter. Fresh linen (білизна) must be put on the beds. No routine work must be left unfinished. Say, stockings must be darned (штопати), tears must be mended (зашивати), clocks wound up, musical instruments tuned, pictures hung straight.
There is another faith (belief, trust) that all outstanding bills (чеки) must be paid, overdue letters written and all borrowed (запозичені) things returned.
They also cook many good things to eat on Hogmanay. There is a very special Hogmanay cake, which is put in the center of the table. There are also plum (слива) puddings, a New Year goose, a lot of fruit, including apples and lemons and what not (і чого там тільки нема).
Most families prefer to bring in the New Year at home. Music, dancing, toasts, cards are very popular on this day.
There is also a tradition of "fire piling". The fire is piled very high - for the brighter the fire, the better the luck in the coming year. The family seat themselves round the hearth (вогнище, камін). When the clock approaches the hour, the head of the house rises, goes to the main door, opens it as wide as possible, and holds it until the last stroke of midnight has died away. He shuts the door very quietly then and returns to the family. By the way, it important not to bang the door. All this means that he has let the Old Year out and the New Year in. Now greetings and gifts are exchanged.
Translation
Напередодні Нового року.
В очікуванні Нового року кожен із нас захоплений приготуваннями: купити і прикрасити ялинку, подбати про подарунки для рідних, коханих та друзів.
Звідки ж прийшла ця традиція, прикрашати ялинку? Вона прийшла до нас з часів язичників. Першим прикрасив дерево Боніфацій Щоб зашкодити язичникам вчинити жертвопринесення (offering) на дубі, святий Боніфацій зрубав дерево, проте на його місці виросли зелена ялинка. Вона і стала символом нової релігії.
Інша легенда прикрашення ялинки пов'язана з Мартіном Лютером (кінець XV ст. — початок XVI ст.). Він перший приніс ялинку до хати і прикрасив її свічками. З тих пір це стало традицією німецького народу.
Прикрашення ялинки в Англії пов'язане з іменем Альберта, який був чоловіком королеви Вікторії. Саме Альберт вперше прикрасив ялинку і встановив її в 1840 році в королівській резиденції (royal residence)
Генрі Коль, директор Лондонського музею Вікторії та Альберта, запропонував в 1843 році художникові Джону Хорслі намалювати декілька невеликих картинок. Потім Коль подарував їх своїм друзям. Згодом поштові вітання-листівки стали дуже популярними. Спочатку на них зображався Ісус Христос, потім ангел з зіркою в руках, пізніше на них з'явились зображення Діда Мороза, ялинки, ялинкові прикраси, гілочки, шишки та квіти.
В Україні день напередодні Нового року називали "щедрий вечір". Молоді люди, дітки ходили від оселі до оселі, вітаючи господарів з Новим роком, співаючи "щедрівки". За традицією вони носили солом'яну ляльку "Коляду".
COMMUNICATION
Repeat all the phrases of social interaction, which we have considered in the previous Units and make up dialogues based on the text "The Night of Hogmanay". Speak and give your opinions on how people in England, Scotland, America and Ukraine celebrate the New Year. Use the phrases of social interaction:
Social Interaction Phrases: Giving Opinions
* As I see it...
* If you ask me...
* As far as I'm concerned...
* In my view...
Part I BASIC ENGLISH Asking for Opinions
* Do you think X should...
* What about...?
* How do you feel (about X)?...
* Surely you think X is best?...
* Don't you think...
* What do you think?....
Agreeing
* You're quite right.
* I couldn't agree more.
* Yes, quite.
* That's just what I was thinking.
* That's just what I think.
* Yes.
* I agree.
Disagreeing
* That's not the point: the point is...
* Yes, but...
* But what about...
* You have a point but...
Half Agreeing
* Well...
* Well, yes and no
* I half agree but..
* I'm not sure...
Language and Humour
"Can you name an animal that has eyes and cannot see; legs and cannot walk, but can jump as high as the Empire State Building?" asked the life of the party.
Everybody racked his brains during a period of deep silence, and racked in vain. Finally, they gave it up and demanded the solution.
"The answer", he said, "is a wooden horse. It has eyes and cannot see, and legs and cannot walk".
"Yes", the company agreed. "But how does it jump as high as the Empire State Building?"
"The Empire State Building" the humourist explained, "can't jump"
"Have you ever been offered work?"
"Only once. Apart from that, I've met with nothing but kindness".
Employee - "I have been here 10 years doing three men's work for one man's pay. Now I want a raise".
Employer (slightly Scotch) - "I can't give you a raise but if you'll tell me who the other two men are I'll discharge them".
The company commander asked the company clerk:
"Where do you keep your papers?"
"In a strong box, sir."
"Is it reliable?"
"Yes, it is. You can't open it with any key."
"How do you open it then?"
"With a nail", was the reply.
Miss Beekley - "I'm so glad I'm not an heiress, Mr. Soper. I should never know
whether my suitors were attracted by myself or my money".
Mr. Soper - "Oh, Miss Beekley, your mirror should leave you in no doubt on that
score!"
What was the largest island in the world before Australia was discovered?
Willie - "I'll bet we have something at our house you don't have. We have a new
baby."
Bobbie - "Aw, gee; we have more than that at our house. We have a new Daddy".
Charwoman (to neighbour with whom she is having a spat) - "What I say is, there is ladies an' ladies - an' you aren't neither".
She - "I just saw Dot walking down the street with her new evening gown under
her arm."
He - "Don't tell me the styles have come to that!"
Тематичне заняття №33
Module test paper №2
Тематичне заняття № 34-35
Text A: Auditing
Text В: Who is an Auditor
Grammar: Types of Questions
The Past Perfect Tense
Word Order
Text A Vocabulary № 1. Read the following words and word combinations and learn their meanings by heart:
Audit - аудит auditing - аудит an auditor -аудитор an evaluation - оцінка confidence - довір'я
a presentation – представник internal — внутрішній complete - повний, закінчений exact - точний reliable — надійний departure - відхід, відхилення, відступ judge - суддя, судити fair - справедливий to appoint - призначати to approve – затверджувати to link (with) — з'єднувати joint-stock - акціонерний капітал running - управління to run - управляти to entrust - довіряти staff — персонал assurance - гарантія prevention – запобігання fraud – шахрайство an investigation — розслідувати, дослідження an error - помилка, огріх to err — помилятися to relate — ставитися related – споріднений relation – відносини as a whole (on the whole) - в цілому business law - господарське право a breach – порушення to endorse — індосувати a forge – підробка a note – вексель a requirement - вимога
№ 2. Read and translate the following text. Answer the questions to part I.
Text A
AUDITING
I
Auditing is closely connected with Accounting. The traditional definition of auditing is a review and an evaluation of financial records by a second set of accountants.
There is another more modern definition. "An audit is the independent examination of, and expression of opinion on, the financial statements of an enterprise by an appointed auditor in compliance with statutory obligation." (David Choppy).
The main purpose of the audit is to give the user of the financial statements confidence that they give a true presentation of the position of the company at a certain dale. There are the two types of audit.
An internal audit. It is a control by a company's own accountants. They check for complete, exact and reliable data. Internal auditors also look for departures from the methods for recording business transactions which are established by a company.
An independent audit is a review of financial statements and records by an accountant not belonging to the company. Such auditors have to judge 11 the accounts present a true and fair view of the company's financial position. In the USA they use the term "a fair presentation" which means the same what British term "a true and fair view" means.Who appoints auditors? Senior executives and advisors of the company do it. Then the candidates are to be approved by the owners of the share capital at the company's assembly (meeting).
Auditors write an audit report. They also may write a "management letter" to directors. They may underline some weak points and recommend to improve operating procedures.
II
The creation of the audit function is linked to the growth of the joint-stock company. Shareholders are often not involved in the day-to-day running of a company. They entrust this role to the directors. The directors, in their turn, need to account to the members of the company during each financial period.
The role of the financial statements is to show the way the company was run during this period. Therefore, the report of the auditor is addressed to the members of the company.
The auditor tries to ensure that the accounts give a true picture of the position. To achieve this the auditor needs to go beyond the accounting function within the company.
The auditor often looks at the way in which the other parts of the business work. It is common for the auditor to discuss the activities with the members of staff working in different departments of the company, not only in the accounting or finance departments. The understanding of the business as a whole is very important for auditing.
It is also important to keep in mind such two points.
First, the auditor gives his opinion in the report. The latter gives some level of assurance. But this assurance is never considered to be absolute.
Second, the auditor has no duty relating to the prevention of fraud other errors.
On the other hand, if the auditor does find any fraud he must make further investigations.
Ill WHO IS AUDITOR?
The word "audit" can be used in a number of different contexts to describe almost any type of checking operation. In this text the term will be used to describe the process leading up to the expression of an opinion on the published accounting statements by an independent firm of accountants.
In the UK, all limited companies are required to have their accounts audited by a suitably qualified independent accountant.
If the accounting statements were not subject to an independent audit, the directors would be preparing the figures on which their own performance would be assessed. Even if the majority of company directors are assumed to be honest, they would have a motive to distort the information to be published in the annual report. This would obviously undermine the credibility of the statements. If users of the accounts can't be confident of the figures, there is a little point in publishing them.
The audit function is a vital component of the system of controls which is designed to ensure that directors are accountable to shareholders and other parties interested in the company. For example, the requirement that the directors offer themselves for re-election on a regular basis would have little value if the shareholders were not provided with a credible source of information to base their voting decisions on. It is interesting to note that in the USA, where only quoted companies are required to have an audit, many companies are nevertheless compelled to have one done on a voluntary basis because American banks often demand audited accounts before they will grant a loan.
If the auditor succeeds in increasing confidence in the quality of published information, then it is unfair to describe him as a statutory nuisance.
Share prices and the cost of loan finance are largely determined by the risks associated with investing in them. By reducing the level of uncertainty about a company's performance and position, the auditor is reducing the perceived risks of
investing or lending and is, therefore, helping to maintain the share price and reduce the cost of borrowing. Perhaps the audit fee could be justified on the basis of this factor alone.
Questions to part I:
1. What subject is audit closely connected with?
2. Can you give a definition of audit (auditing)?
3. What is the main purpose of auditing?
4. How many types of audit do you know?
5. What is the difference between internal and external auditors?
6. Can you explain the difference between the terms "a fair presentation" and "a true and fair view"?
7. Who appoints auditors?
8. Who approves the candidates?
9. Who writes "a management letter" to directors?
10. Do you see any difference between an audit report and a management letter? If
you do, explain it.
№ 3. Put questions to the text "Auditing", parts II and HI in written form. Retell the texts. Find in the part III words and word combinations on audit and paraphrase them. № 4. Find the English equivalents in the left-hand column for the following words:
| 1. forge | 1. нелегальний |
| 2. forgery | 2. підпис |
| 3. illegal | 3. підробка |
| 4. signature | 4. підробляти, фальсифікувати |
| 5. note | 5. індосувати, підтверджувати |
| 6. endorse | 6. важлива інформація |
| 7. significant information | 7. вексель |
№ 5. Translate the text into Ukrainian. Put questions to it.
Forgery and Alterations. It is illegal to forge another person's name. In other words, it is illegal for one to sign another person's name unless he has been authorized to do so and unless the substitute signature is recognized as acceptable. It is also illegal to change the signature, the date, the amount, or any other significant information on any legal instrument, such as a check or a note.
Let us assume, for instance, that Mr. R.O. Masters receives a check that has been issued to him in the name of "B.O. Masters". It would be illegal for him to correct the name by erasing the "B" and inserting an "R." Mr. Masters can, however, collect the check without any difficulty. The proper procedure is for him to endorse the check, first, in the way it has been made out to him ("B.O. Masters") and, second, with his correct signature ("R.O. Masters".)
№ 6. State the difference between:
check - note signature - endorsement
legal - illegal forgery - alteration
significant - unimportant
GRAMMAR
Types of questions. General Questions.
Read and translate:
Are you a student?
1. Have you got the books from the library?
2. Did you meet him in the dean's office?
3. Do you know any places of interest in Lviv?
5. Do you know that the Moskovskiy Bridge is the largest one in Kyiv?
6. Did you go to the Central Botanical Gardens with us?
7. Did I invite them to the Lesya Ukrainka Russian Drama Theatre?
№ 17. Translate the following general questions from Ukrainian into English:
1.Чи знаєте Ви, на якій річці розташований Київ?
2.Чи можете Ви назвати деякі музеї Києва?
З.Ви народились у Києві?
4.Ви живете у Києві?
5.Чи стала Україна суверенною державою?
6.Чи є українська мова державною?
7.Ви відвідуєте українські театри?
8.Ви отримали середню освіту у Києві, чи в іншому місті
(селищі)?
9.Чи з'являються у Києві останнім часом нові житлові масиви?
Ю.На вашу думку, чи став Київ за останні 2 роки привабливішим?
№ 18. Special Questions. Read and translate:
1. Where do you live?
2. What have they just done?
3. What time did the movie begin?
4. What did Mary give you to read?
5. Where did you go yesterday after our meeting?
6. When do you look through all these documents?
7. Why did you move from Kyiv to Odesa?
8. How do you manage to produce so good management programs?
9. How long are you going to work over this contract?
10. What kind of manual is it?
11. How many times a year does he visit Kyiv?
12. How old are you?
№ 19. Translate the following special questions from Ukrainian into English:
1. На якій річці розташований Київ?
2. Які історичні пам'ятки столиці Ви знаєте?
3. Як називається головна вулиця Києва?
4. Яка кількість населення столиці?
5. Скільки років Ви живете у Києві?
6. Яких визначних українських вчених, які працюють і працювали у столиці, Ви знаєте?
7. Де знаходиться пам'ятник Лесі Українки?
8. Хто заснував Київ?
9. Яка роль князя Володимира в історії України?
10. Що Вам відомо про Ярослава Мудрого?
11. Де знаходяться Золоті Ворота?
12. Коли була утворена Київська Русь?
13. Що Вам відомо про Київську Русь?
14. Які місця столиці пов'язані з іменем Т.Г. Шевченка?
№ 20. Read the following interesting facts about Ukraine. Make up a dialogue based on the facts.
1. There is a unique open-air museum in the Carpathian Mountains. Here one can see traditional folk architecture - cottages and wooden churches.
2. The Lavra was the major center for the promotion of early Russian culture. Say, Nestor, the author of the famous chronicle "The Tale of Bygone Years" belonged to the brotherhood of the Lavra.
3. The era of the modern Ukrainian language began in 1798, when Kotlyarevskyi's "Eneida" was published.
4. After its Cristianisation the Kyiv Russ adopted ancient Bulgarian.
5. From 1919 M. Hrushevskyi lived abroad. He emigrated to Austria, then moved to Prague. Only in 1924 they permitted him to return to his homeland.
6. The national anthem of our country "Ukraine Lives On" was created by M. Verbytskyi (1815-1870) and P. Chubynskyi (1839-1 884). It was composed to honour Taras Shevchenko.
№ 21. Read, translate and complete the dialogue. Repeat the phrases of address, attracting attention (Unit 1 and Unit 2) and make up some dialogues "Asking for Directions in Kyiv ".
The Ortegas and Mendozas have arrived in New Orleans. They are looking at old buildings in the French Quarter. They see a police officer.
Mrs. Ortega: Excuse me, can you tell me... the big stores are?
Officer: Oh, yes. The biggest stores are on Canal Street.
Mr. Mendoza: But, we don't know how....
Officer: It's easy to find. Walk two blocks to Bourbon Street, turn left, end walk to the end. Then you'll be on Canal Street.
Mrs. Otrega: Thank you. We... want to go to Audubon Park, too.
Officer: Well, you'll have... there... trolley. Take it to the end of St. Charles Avenue. You'll see signs to help you. It's a nice trip and I'm sure you'll enjoy it.
Asking for directions
Ask a classmate to direct you to some different places in Kyiv
Can you tell me how to get to...? Yes, walk to....
How can I find the...? You'll have to take....
Do you know where...? Yes, it's just....
The Past Perfect Tense had + Participle II
The Past Perfect Tense is used:
1) to denote an action finished before some moment in the past;
2) to denote an action finished before some other action in the past;
3) with the conjunctions "hardly"..."when".
The translation of the latter case is «як тільки...»,»не встиг..., a». For example, "She had hardly translated the article, when her client came to take it."- He встигла вона перекласти статтю, як (коли, а) замовник прийшов (вже), щоб забрати її.
Exercises № 2. Translate into Ukrainian paying attention to different meanings of the Past Perfect.
1. The students had prepared the task, when their dean came to test it.
2. Had they done recording of the data by three o'clock yesterday?
3. The auditor said that he had looked through the financial statement.
4. They informed us that tax bodies had visited these two companies.
5. The creditors asked if the company had already made a financial statement for this year.
6. The owners asked if the accounting department had prepared a balance sheet for the past quarter.
7. The company had hardly prepared the financial statement for the year, when (ax inspectors visited it.
8. They had hardly paid their old debts back, when they had new ones.
9. By the end of May, last year, my friends had purchased a new building for their office.
10. The auditor had hardly looked through the Ledger of the firm as they invited him to visit the shareholders' (stockholders') meeting.
11. When the director came, we had done the trial.
№ 23. Translate from English into Ukrainian. Replace the Infinitives in brackets by the Past Indefinite or the Past Perfect.
1. He already (to prepare) a report "Requirements for Additional Audit Information". He made it on Monday.
2. This information (to involve) the past business experience of the firm.
3. The man just (to explain) the purpose of investment. Didn't you understand his point of view?
4. By the 5lhof July they (to possess) the building and capital.
5. Auditors informed that they not (to find) any fraud in the case.
6. It was Thermis, the goddess of justice, who (to look) after order according to Greek Mythology.
7. Dice translated as "justice" and Eirene translated as "peace" (to be) the children of Zeus and Thermis.
8. The judge at that trial said that they (to exercise) control over the matter in the past.
№ 1. Translate the following text into Ukrainian in written form. Make a list of terms used in Auditing.
Summary
Limited companies are required to publish detailed accounting statements which must comply with a number of requirements laid down by law, the accountancy profession and the Stock Exchange.
The directors of the company are often seen to have a motive to distort these statements. In order to lend some credibility to them, the Companies Act states that the company must publish the report of an independent auditor on the truth and fairness of the accounts.
The auditor is required to belong to one of the professional accounting bodies recognised by the Companies Act for this purpose. He must also adhere to the Auditing Standards produced by the APC and enforced by his professional body when collecting evidence to support his opinion and in drafting his report.
The audit report is a brief statement. When the auditor docs not have any material reservations about the accounts, which the directors propose to publish the report is said to be "unqualified". An unqualified report should always be seen as a statement of opinion rather than of fact.
The audit report is addressed to the members of the company. The auditor may not have considered the needs of any other group of users when arriving at his opinion. Other users may need to conduct their own investigations.
From J. Dunn Auditing Explained
№ 8. Arrange the words into pairs of synonyms:
Require, a number of, demand, independent auditor, many, purpose, adhere to, support, external auditor, aim, opinion, point of view, stick to, back.
№ 9. Arrange the words into pairs of antonyms:
Unqualified, non-members, sometimes, qualified, state, oppose, always, members, truth, lie, dishonesty, fairness.
№ 10. Match the questions on the left with the answers on the right.
