Unit 07
Annual Audit
職場攻略/辦公日常
Workplace English/Workplace Communication
BRAIN STORM
Share your ideas with your teacher and try to make sentences.
What do you think is an Audit?
VOCABULARY
Repeat these sentences after your teacher.
1. annual audit (phr.) 年審
We shall conduct our annual audit.
我們將進行年度審核。
2. compliance (n.) 服從
Those documents are needed for our compliance.
這些文件對於我們的合規性是必需的。
3. accounting procedures (phr.) 會計流程
You should follow the accounting procedures.
你應遵循會計程序。
4. bookkeeping (n.) 記帳
Do you know someone who is good at bookkeeping?
你認識一個擅長簿記的人嗎？
5. internal controls (n.) 內部控制
The Director holds the internal controls.
董事擁有內部控制權。
6. adequate (adj.) 適當的
The funds should be adequate this year.
今年的資金應該足夠。
7. disclosing (n.) 公開
We will not be disclosing important information.
我們不會透露重要信息。
Dialogue
Read the dialogue aloud with your teacher.
As you are the finance manager of the company, Helen, I wanted to talk to you about your role in assisting with our very first annual audit. The company has decided that this will become a yearly process in order to ensure that we are in compliance with accounting standards, to assess our accounting procedures, verify the accuracy of our bookkeeping, and to make sure there is no financial mismanagement.
Helen你作為公司的財務經理，我想和你談談我們第一次的年度審計時候你要協助的事情。公司決定我們每年都會有 一次年度審計，為了確保我們的財務狀況符合會計標準，評估我們的會計程序，認證我們記賬的準確性，保證沒有財務 管理不善的事情發生。
Yes, Dave. I believe that it is very important for the company to make sure that our financial systems are operating properly. What exactly will be involved in the process?
好的，Dave。我相信對公司來說保證財務系統運作正常是很重要的。這個過程中具體會牽涉到哪些流程呢？
The auditors will speak to staff members and review our business procedures and processes. All of the company’s financial records and documents will be reviewed. They will test for compliance with policies and procedures. They will also evaluate internal controls to make sure they are adequate and effective.
審查人員會和公司員工談談，審查我們的業務流程及工序。我們公司所有的財政記錄及文件都要被審查。他們會檢查是否符合政策和程序。他們還將評估內部控制，以確保它們是適當且有效的。
Will they produce a report disclosing the findings of the audit?
他們會不會出一份報告，公開審計結果？
Yes. The auditors will write up a commentary describing the findings of the audit and recommend solutions to any problems they encounter.
是的沒錯。審計員會寫一份評論描述審計結果和建議的解決方案，裡麵包括他們遇到的所有問題。
That sounds very meticulous and extensive. What will my job responsibilities involve?
聽起來非常注重細節又很廣泛。那我的職責包括哪些呢？
You will actively participate in the auditing process. You will be responsible for organizing and providing the accountants with the company’s payroll records, quarterly reports, transaction reports, and financial statements.
你要積極參與到審計的過程中，你將負責組織並提供公司的工資記錄、季度報告、交易報告、及財務報表。
Yes. Would I also be giving them information about the company operations and personnel information?
好的。我是不是還要給他們關於公司運營的信息及個人信息？
Yes, you will. You must also be prepared to answer additional questions after the audit is completed. It is also extremely important that you review the auditor’s findings before their departure to ensure everything is in order.
是的沒錯。在審計結束後你必須準備好回答其他問題，這也是要完成的。在審計人員走之前看一下他們的檢查記錄，確保每一項都沒問題也是非常重要的。
Right, I will make sure that I am prepared for this. Do you have an auditing firm in mind or should I begin looking for one?
嗯，我會確保我準備好的。你心裡是不是已經有一個會計師事務所了還是我要找一個？
I don’t have anyone in mind. I’d like for you to do a search for local CPA firms. Look specifically for those firms that specialize in our area of business and that have a good reputation.
我還沒想到任何會計師事務所。我想讓你查一下當地的會計師事務所。特別查查熟悉我們業務領域及口碑較好的事務所。
Okay. I will get started on it. What is our deadline and budget?
好的，我會開始做的。我們的最後期限和預算是多少？
I expect that it should take at least 3 weeks. In terms of the cost, a corporate audit is usually based on hourly billing rates. But it may be possible for us to arrange a flat fee with a firm. On average an audit for a firm our size costs about $350,000.
我想大概要花3週。計算成本費用時，公司審計通常是基於每小時的計費費率。但他們也可能會為公司安排一個標準費用。我們公司年度審計花費平均在35萬美金。
I think I have all the information to get started right away. I will give you a report with a short list of firms by the end of next week.
我覺得我開始前要了解的信息都了解到了。我下週結束前會給你一個最終入圍的名單。
Thank you, Helen. Keep me updated on your progress and please let me know if you need my assistance with anything.
謝謝你Helen。隨時告訴我你的進程，如果你需要我的協助也請告訴我。
Grammar
Using modal verbs in a sentence
Modal verbs are special verbs which behave very differently from normal verbs. Modal verbs such as must, will, would, and should, precede another verb. Modals do not have subject verb agreement or take the infinitive “to” before the next verb. In the dialogue above, will and would are used in the sentences as certainty. Certainty expresses the degree of how likely something is going to be done or how likely something is going to happen. Must and should are used as necessities in the dialogue above. Necessity expresses a directness in attitude and something that is an obligation or something that is necessary.
1. You will have to work late to finish that project.
2. I think she would be more comfortable working in another department.
3. A closer examination reveals that the subject must be treated with great care.
4. Our findings suggest that health care providers should strive to be sensitive to the needs of their patients.
DISCUSSION
Make a conversation with your teacher.
1.Why is an Auditor important in a company / organization?
