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

VOCABULARY
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


1. Definition

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.


Next is the difference between internal and external
audit


Internal Audit

Analyses the internal business and financial systems
used to make and record transactions

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

Presents a written report to the management of the
company, describing whether the accounting records,
financial statements and management reports conform
legal requirements.

Maintains confidentiality and independence.


SPEAKING

JANET: Hendley and Sanderson. Janet Hendley 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: 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: That’s great. It’ll really help.
JANET: Glad to be of assistance.


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


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

Besizebale

Figure

Reconsider

Reasonable
…………….

Initial
Talk about
Improvement
Range
Big
Amount of money

Think about

Sensible


4.2 matching: find the sentences on the right which is closest in meaning to the sentence on the left
A. We can ignore the competition.

1. We have to keep up with the competition.

B. We can’t ignore 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.

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

THANK YOU FOR LISTENING