sự khác nhau giữa kiểm toán nội bộ và kiểm toán độc lập difference between internal and external auditing

bài thuyết trình về sự khác nhau giữa kiểm toán nôi bộ và kiểm toán độc lập bằng tiếng anh difference between internal and external auditingđịnh nghĩa kiểm toán bằng tiếng anh definition of auditing

WELCOME TO THE PRESENTATION OF

GROUP 4

Members

1 ĐỖ THỊ THÚY MY

2 NGUYỄN THỊ NHUNG

3 NGUYỄN THÚY HẰNG

4 LÝ THỊ NGA

5 ĐẶNG THỊ NHO

6 NGUYỄN THỊ HOA (1300303)

7 DƯ THỊ LOAN

Auditing: Kiểm toán

Internal auditor: Kiểm toán nội bộ

External auditor: Kiểm toán độc lập

Verification: Xác minh

Inspection: Kiểm tra

Examination: Thanh tra

Compliance: Tuân thủ

Requirement: Yêu cầu

Transaction: Giao dịch

Principle: Nguyên tắc

Auditing is the on-site verification activity, such as

inspection or examination, of a process or quality system,

to ensure compliance to requirements An audit can

apply to an entire organization or might be specific to a function, process, or production step

1 Definition

NEXT IS THE DIFFERENCE BETWEEN INTERNAL AND

EXTERNAL AUDIT

Internal Audit External Audit

Spend time getting to know the business as well as the

environment and the industry in which it operates

Analyses the internal business

and financial systems used to

make and record transactions

Gather evidence on the financial control systems and the figures in the financial statements

Examines financial statements to determine whether they conform to generally accepted accounting

principles

Examines the management report

and determines whether it

conforms to the financial

statements

Guarantees the correctness

of the figures presented in

the accounts

Internal Audit External Audit

Prepares the financial statements in

accordance with the generally

accepted accounting

principles of the country where the

enterprise operates

Presents a written report to the

management of the company,

describing whether the

accounting records, financial

statements and management

reports conform legal

requirements

Provides consulting services

Maintains confidentiality and independence

JANET: Hendley and Sanderson Janet Hendley speaking.

SPEAKING

CLAUSE: Hi Janet, it’s Clause

JANET : Hi Clause How is it going?

CLAUSE: not too bad Our latest sales figures are quite good so the boss is happy

JANET: Good to hear

CLAUSE: That’s great It’ll really help

JANET: Glad to be of assistance.

CLAUSE: Listen, Janet I'm just calling to find out if you've had a chance to look at those capitalization of costs yet You know - our

machine upgrades?

JANET: Jenet Yes,yes Actually, we had a meeting this morning I

was just about to send you an email You'll be glad to hear that the partners have agreed with your proposal

CLAUSE: Erm, One other thing There are some other things I'd like to go over with you, but I'd prefer to do it in person, not over the phone Could you come by the office next week sometime? Tuesday, say?

JANET: Tuesday? No, sorry, I'm afraid I'm busy on Tuesday

What about Wednesday morning? At, say, 9 am?

CLAUSE: Yes, that sounds good, Wednesday at 9 So,

Janet, I'll see you then Have a good weekend

JANET: Yes, you too Bye.

CLAUSE: Bye

L-P-Y-E-R-R-I-I-M-A-N

S-D-S-I-S-U-C

G-D-U-E-P-A-R

T-V-E-I-R-A-Y

B-E-S-I-A-Z-L-E

G-U-F-E-R-I

S-C-O-D-I-N-R-E

E-E-B-A-R-S-N-O-L-A

Preliminary Discuss

Variety

Reasonable

Initial Talk about Improvement Range

Big Amount of money Think about Sensible

Reorder the letters to make words that have a similar

meaning to the words on the rights, then listen and check

……….

Upgrade

Besizebale Figure Reconsider

4.2 MATCHING: FIND THE SENTENCES ON THE RIGHT WHICH

IS CLOSEST IN MEANING TO THE SENTENCE ON THE LEFT

1 We have to keep up with the

competition.

2 You can’t really justify spending so

much money on office equipment

3 This plan is designed to keep us in

business.

4 This was a sizeable investment

on our part.

B You can’t defend your actions.

A You can defend your actions.

A.This is a plan to start a business B.This is a plan to get business A.We spent very little money on this B.We spent a lot of money on this

5 These materials are too material

6 I suggested you considered this

again.

7 I’m sure you’ll find it’s reasonable.

A Have another think about it

B Forget it

A You think this is fair

B I think this is fair

B We can’t ignore the competition.

A We can ignore the competition.

THANK YOU FOR

LISTENING