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Jobs in Accounting
| A. | I have always known that accounting is an ABC of any business. It’s an open secret that there are public companies and private companies. Is the difference between a public accountant and a private accountant the same? I know that you are an accountant … . |
| B. | Actually we are public accountants, meaning we provide accounting services to other companies. Private accounting refers to the internal accounting departments you would find in large companies. Not quite the same thing. |
| A. | Now, that’s interesting. What services do you provide for your clients? |
| B. | As a matter of fact our company provides three main categories of service – audit, tax and consulting. I’m in the Audit division. We review the financial statements that our clients compile and certify that they are based on generally accepted accounting principles, and that they are free of what we call material misstatements. |
| A. | So you evaluate the financial statements and the methods used to develop them. If you find they are in order, then what? |
| B. | We would then put in writing what we found, that the financial statements were audited and appear to fairly represent the financial standing of the company. The client can then use our opinion to demonstrate the validity of the financial statements to their stockholders, or to a bank when seeking a loan. |
| A. | Does that mean that you physically review all of the financial records of your clients? |
| B. | Not at all. The smaller the client the more likely we are to look at its individual transactions to see if they were reported correctly. With large clients we look more for the proper systems and controls. But we could never look at all of the records of any client. That would be extremely time consuming and expensive. |
| A. | What’s the toughest part of the job? |
| B. | That’s a good question. Because almost every company’s fiscal year ends on December 31, we have an extremely busy season from January to March. We work very long hours in that stretch sixty hours a week, at least. On the other hand, once the busy season ends we have a liberal vacation policy and excellent benefits. So you pay your dues during the winter, and the rest of the year isn’t so bad. |
| A. | What do you enjoy most about your job? |
| B. | I work with a lot of excellent people, both clients and co-workers. I manage several projects at a time and work with different people and issues on each, so there’s lots of variety. I enjoy the challenge. |
| A. | What does the term «Big Four» refer to? |
| B. | There are four large public accounting firms that dominate the industry. These four companies work with almost every large company in the country in one capacity or another. From an employee’s standpoint, the Big four firms provide an excellent setting to learn the business of accounting. |
| A. | There are some stereotypes about accountants. Any comments? |
| B. | The image of accountants as bean-counters hunched over their adding machines is not accurate at all. Like I said we work with such a broad range of clients that we have to have good people skills. A bean-counter personality wouldn’t last long here. |
Task 1. Report the dialogue. Use the following reporting verbs:
| · to imply | · to make clear that |
| · to deduce that | · to find out if/whether |
| · to assert that | · to enlarge on |
| · to proceed | · to clarify |
| · to be interested in | · to remember |
Task 2. Say it in English:
1. общественный (независимый) бухгалтер
2. бухгалтер компании, штатный бухгалтер
3. аудиторский отдел
4. составлять финансовые отчеты
5. основываться на общепризнанных принципах бухгалтерского учета
6. финансовые неточности
7. финансовое положение (состояние), финансовая позиция компании
8. уплачивать сборы; налоги; пошлины; платить за услуги
9. бухгалтер; счетовод (уничижительное наименование бухгалтеров)
Task 3. Use Supporting Materials to continue the dialogue about jobs in accounting and auditing. Make use of helpful phrases from the dialogue above.
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