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Тестовое задание № 1-21

Переводческая компания ПРОФЕССОР

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Направление перевода (языковая пара)

Английский - Русский

Тематика перевода

Аудит, финансы

Исполнитель

Оригинал

Перевод

This report contains the following documents:

-  profit-and-loss report;

-  statement of changes in equity (form № 3);

-  flow of funds report (form № 4);

-  supplement to the accounting balance-sheet (form №5);

-  explanatory note.

The report prepared by LRS “Sarga” complies with standards, fixed by Federal law dated 21.11.1996 yr “On accountancy” (as in force with further amendments), by Regulation for accountancy and accounts in RF, proved by Order of RF Ministry of Finance dated 29.07.98 № 34н, by Order of RF Ministry of Finance dated 22.07.2003 № 67н “On forms of accounts for organizations” and by other RF statutory acts, which settle accountancy and accounts.

The responsibility for preparation and presentation of an attached financial (accountant’s) report is beared on executive body of LRS “Sarga”. Our task is on the ground of carried out audit test offer an opinion on the report authenticity in all essential things as well as on the compliance of the accountancy order with RF legislation.

We carried out audit test of LRS “Sarga” according to:

-  Federal law “On audit activities”;

-  Federal rules (standards) for audit activities, proved by RF Government regulation № 000 dated September, 23rd 2002 yr;

-  Moscow Audit Chamber domestic rules (standards) for audit activities;

-  Firm domestic rules (standards) for auditors audit activities.

The audit test was planned and conducted in such a way that we can have rational assurance that the financial (accountant’s) report doesn’t include material misstatement.

The audit test of the LRS “Sarga” was made on a sample basis and included test based research of evidences that affirmate financial (accountant’s) report figures and its information disclosure regarding financial and economic activities, estimation of the compliance with accountancy rules and principles applied while financial (accountant’s) report is being prepared.

We suppose that the conducted audit test gives sufficient warranty for expressing our opinion that the financial (accountant’s) report is authentic and the accountancy order complies with RF legislation.