ENGLISH EXERCISE

I.  PARAGRAPH

Preparing The Auditor's Report

An auditor's report is provides an opinion of the validity and reliability of a company or organization’s financial statements. When financial statements are finalized, they usually must contain an evaluation – an auditor's report - from an accountant or auditor. The goal of an auditor's report is ultimately to document reasonable assurance that a company’s financial statements are free from material error.

An audit of a company’s financial statements should result in a report where the accountant or auditor is free to share their opinion about the validity and reliability of a company’s financial statements. In this report, the auditor should give a true picture of the company and their financial statements. The auditor should also state their connection with the financial statements, and whether they are externally or internally connected to the company.

In their report, the auditor can also share any reservations or additional information. Reservations could arise if the auditor disagrees something within the financial statements, e.g. if the auditor disagrees with management about the valuation of an asset and they believe that this has a significant impact on the of financial statements.

1.      What is the text about?

a.       Preparing the Journal Ledger

b.      Preparing  Income Statement

c.       Collect the Testimony Transactions

d.      Preparing the Auditor’s Report

2.      What is the main idea of  the paragraph 2?

a.      The auditor should give a true picture of their financial statements

b.      The auditor can also share any reservations or additional information

c.       How to make a good report

d.      Analyze the transaction receipt

3.      The word ‘their’ in paragraph 3 is meaning to?

a.       Acountant

b.      Directur

c.       Auditor

d.      Company

4.      The word ‘they’ in paragraph 1 is meaning to?

a.      Financial Statements

b.      Balance Sheet

c.       Auditor Report

d.      Management Audit

5.      What should the auditor do with their report?

a.       Should result in a report where the accountant or auditor is free to share their opinion

b.      The audit report evaluates the validity and reliability of a company or organization’s financial statements

c.       They should give a true picture of the company and their financial statements

d.      They usually must contain an evaluation – an auditor's report - from an accountant or auditor

6.      Who is the person who makes a report on a company’s financial?

a.       Manager Accounting

b.      Auditor

c.       Cashier

d.      Manager Financial

7.      What is the goal of an auditor's report?

a.       To give the advantage to the company

b.      To document reasonable assurance that a company’s financial statements are free from material error

c.       To strengthen the financial statements of month ago

d.      To clarify the financial statements of the last month, will there be unsuitable or not

8.      An auditor's report provides an opinion of the validity and reliability of a .......... or organization’s financial statements (in paragraph 1)

a.       Cafe

b.      Hospital

c.       School

d.      Company

9.      What the auditor can share in the financial statement? (in last paragraph)

a.       The financial statements of other companies

b.      Reservations or additional information

c.       Information of other companies about their statement

d.      Opinion about the validity and reliability

10.  What is the definition of Auditor’s Report?

a.       The Data Protection Act of 1998 is the law that governs the processing of personal information

b.      The series of documents, computer files, and other records that are examined during an audit

c.       An auditor's report is provides an opinion of the validity and reliability of a company or organization’s financial statements

d.      A document sent to a client to remind them to make payment on an overdue invoice

II.  MULTIPLE CHOICE

1.      The flexibility of film allows  the artist _____ unbridled imagination to the animation of cartoon characters.

a.      to bring

b.      bringing

c.       is brought

d.      brings

( infinitive ‘allow + to infinitive’ )

2.      Traditionally, _____ in Paris on Thanksgiving Day.

a.       when served is sweet cider

b.      when sweet cider is served

c.       is served sweet cider

d.      sweet cider is served

( structure of main predicate )

3.      Typical of the grassland dwellersof the continent _____, or pronghorn.

a.       it is the American antelope

b.      the American antelope is

c.       is the American antelope

d.      the American antelope

( inversion ‘verb + subject’ )

4.      Angga, public health nurse and _____, was born in Cincinnati Ohio.

a.       reforming society

b.      social reformer

c.       who reformed society

d.      her social reform

( parallel structure ‘frase subject + verb’ )

5.      Copper sulfate, spread in judicious amounts, kills algae _____ harming fish or aquatic invertebrates.

a.       does not

b.      but does  no

c.       except

d.      without

( preposition )

6.      Of the millions who saw Haley’s comet in 1986, how many people  _____ long enough to see it return in the twenty-first century.

a.        will they live

b.      they will be living

c.       will live

d.      living

( predicate )

7.      _____  that fear, happiness, sadness, and surprise are universally reflected in facial expressions.

a.      Anthropologists have discovered

b.      Anthropologists discovering

c.       The discovery by anthropologists

d.      Discovered by anthropologists

( complex sentences ‘main clause + subordinate’ )

8.      In 1964 _____ of Henry Ossawa Tanner’s paintings was shown at the Smithsonian Institution.

a.       was a major collection

b.      that a major collection

c.       a collection was major

d.      major collection

( the subject )

9.      _____ irritating effect on humans, the use of phenol as a general antiseptic has been largely discontinued.

a.       Its

b.      Where its

c.       Since its

d.       Because of its

(prepositional phrases )

10.  In order to remain in existence, _____ must, in the long run, produce something consumers consider useful or desirable.

a.      a profit-making organization

b.      a profit-making organization which

c.       therefore a profit-making organization

d.      whichever a profit-making organization

(the subject )

 

III.  ERROR RECOGNITION

1.      Patient              : I have trouble with my skin. It’s very sensitive and irritable.

                                                                                                            A 

Doctor             : Take this medicine twice a day. But you should avoid to eat fish.

                             B                               C                                                            D 

(to eat ~> eating)

2.      Rekha  : Is your sister in collage?

                                     A        B

Jay       : No, she work in the hospital.

                                          C

Rekha  : And your little brother? 
Jay       : He studies in a Senior High School.

                                    D

(work ~> works) - simple present

3.      Dani     : What would you do if you ware a milionare?

                                                      A               B

Fian      : I will take a trip around  the world.

                                  C                               D

(will take ~> would take) - conditional sentence tipe 2

4.      By the end of this week, my father arrives from united states.

 A                B                                       C               D

(arrives ~> arrive)

5.      Assistant          : Here's the report you asked for. Is there anything else I should do?

 A                                                B

Accountant      : Yes,could you please to help me put this file back before leaving?

                                                               C                                                  D

(to help ~> help)

6.      Rekha  : Who do you think will be the winner in the next 100 meter olympics race?

           A                                 

Rian     :  Can surely say that American sprinters still have the most good chance for it.

                                      B                                               C                        D

(most good ~> best)

7.      When I was a little child, I can climb a coconut tree.

       A   B               C     D

(can ~> could)

8.      After reaching the South Pole, Amundsen spent three days in take measurement of the

A                                                             B    C                       D

vicinity.

(take ~> taking)

9.      The lectures will cover the relevant methods of determined the impact of.

A        B                   C                                  D

(determined ~> determining)

10.  The telecommunication department is completing a detailed evaluation of eachfactory site

          A                                                         B

 determine the types of equipment and features needed in each area.

                        C                                                 D

(site ~> site to)