sự khác nhau giữa kiểm toán nội bộ và kiểm toán độc lập difference between internal and external auditing - Pdf 41

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


Guarantees the correctness of the figures
presented in the accounts.

External Audit

Spend time getting to know the business as well as the
environment and the industry in which it operates

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

Examines the management report and determines whether

Gather evidence on the financial control systems and

it conforms to the financial statements.

the figures in the financial statements.


Internal Audit

External Audit

Prepares the financial statements in accordance with the
generally accepted accounting
principles of the country where the enterprise operates.

Provides consulting services

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


Reorder the letters to make words that have a similar meaning to the words on the rights, then listen and
check

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

Upgrade

Variety


3. This plan is designed to keep us in business.

A. You can defend your actions.
B. You can’t defend your actions.

A.This is a plan to start a business
B.This is a plan to get business

4. This was a sizeable investment on our part.

A.We spent very little money on this
B.We spent a lot of money on this

5. These materials are too material for us to ignore.

A.The figures are very high
B. The figures are very low

6. I suggested you considered this again.

A. Have another think about it
B. Forget it

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

A. You think this is fair
B. I think this is fair



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