Auditing

Auditing

Speaking part 2: long turn

Read Professional English in Use – Finance Unit 10, “Auditing” before giving a one-minute talk on the following topics:-

Internal auditing

  • when, and by whom, an internal audit is performed
  • what internal audits check for in the accounts
  • how they check systems of control

External auditing

  • why external audits are performed
  • what external auditors check for
  • why most external auditors do not offer business consultations

Financial irregularities

  • what irregularities external auditors can find
  • how auditors respond to irregularities
  • the consequences of not following auditors’ instructions
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