Вопрос № 100112 - Английский язык

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Specialized Accounting
1. Accounting and Bookkeeping is the process of identifying, measuring, recording, and communicating economic information about an organization or other entity. Bookkeeping is the record-keeping aspect of accounting. Accounting principles are applied in the preparation of financial statements and other financial information. Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and accounting for non-business organizations.
2. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other documents of an organization in order to attest to the accuracy of its financial statements. Large private and public enterprises also maintain an internal audit staff to conduct examinations concerned with operating efficiency and managerial effectiveness.
3. Income taxation is the second specialized area of accounting. Preparing an income tax form consists of collecting information and presenting data in a certain order; therefore, both individuals and businesses frequently hire accountants to determine their taxes.
4. Accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations is the third area of specialization. These organizations differ from business enterprises in that they do not have a profit orientation, and they have no defined ownership interests. As a result, these organizations have differences in record keeping, in accounting measurements, and in the format of their financial statements.
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When the financial documents of an organization are examined by an independent accountant in order to attest to the accuracy of its financial statements we can speak of …