Professional Documents
Culture Documents
\ai
Anne de
Master1
Anglais
Technique
UCAO-
UUB/Master1/CCA/
COMPTABILITE
CONTROLE AUDIT
Foli MESSAN
[SUPPORT DE COURS
ANGLAIS TECHNIQUE] 24H
Master1 Comptabilit Contrle Audit CCAMaster1
Comptabilit Contrle Audit CCA
UCAO-UUB/MASTER 1/CCA/Foli MESSAN/Juin2016
TABLE OF CONTENT
SECTION 1: Orientation to the Course
- Needs Analysis (Discussion and exchange on tools facilitating the learning of English,
on students particular concerns for suggestions, needs and expectations)
- Presentation of Course Goals/Objectives
- Indirect Speech, Passive Voice, To Do and To Make, Phrasal Verbs, other.
SECTION 2: Documents and Texts to Read for Useful Information
- Doc1: Accounting Vocabulary1
- Doc2: Balance Sheet Vocabulary1&2
- Doc3: GAAP Generally Accepted Accounting Principles1&2
- Doc4: Auditing
- Doc3: Corporate Taxes1&2
- Doc4: Stock Exchange: Stocks and Shares
- Doc5: Bonds1&2
- Doc6: Crowdfunding
SECTION 3: Grammar and Useful Expressions
COURSE PRESENTATION
SECTION 1: Orientation to the Course
Course Goals and Objectives
By the end of the course my target learners will be able to:
GOALI: Get familiar with the Course and identify goals and objectives
GOAL II: interact appropriately in natural business transactions (pair work/ group work, presentations,
job interviews, asking and answering questions, discussion with proper structures and business terminologies
and present to an audience satisfactorily ( teachers, employers)
Behavioral Objectives
1. Get familiar with different accounting and financial vocabulary and expressions
2. Listen to the video docs and Identify the right pronunciation of words
3. Use the words in the presentation in class
GOAL III: Analyze critically (articles, texts, data, podcasts) and summarize key business documents
i.e.by answering questions, making case study synthesis, essays, presentations and/or mini-reports
(in management fields)
Behavioral Objectives
1. Scan documents for main content areas in order to organize, reformulate, infer, comment and
summarize main ideas
2. Summarize main points in well-organized paragraphs using link words and respecting topic, supporting
and concluding sentences
3. Write business documents satisfactorily (paragraphs, essays, summaries, mini-reports or tests on a
document
ABCD COURSE OBJECTIVES
A (Audience) learners in the Master1 Control Accounting Audit course
B (Behaviour) will be able to present a summary of important information (in good paragraphs with topic
sentences, supporting sentences, and concluding sentences), defend it by answering questions from the class and
submit a copy of their work
C (Condition) after reading and analyzing the text in the module and/or making more research on internet
about the topic
D (Degree) using the right technical vocabulary words/ expression with 70 % correct pronunciation
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the methods and procedures and accountancy to the profession itself.Many people segment accounting
into the following areas:
Financial Accounting
Cost Accounting
Managerial Accounting
Tax Accounting
Auditing (Internal, External)
Governmental/Public Sector Accounting
Not-For-Profit Accounting
International Accounting
Financial Accounting is the art of systematically identifying, measuring, recording, classifying, and
summarising in a significant manner and in terms of money, transactions and events which are, in part
at least, of a financial nature, and communicating, analysing, and interpreting the results thereof
Cost accounting deals with the routine collection, summary, and analysis of past, present, and future
data for internal costing decisions and management purposes
Cost accounting is more involved with planning and control of costs for future decisions and
operations
Inflation accounting Revaluation du bilan en fonction de linflation
Shows the effect of inflation or financial statement. Although it goes against the concept of historical
cost and should not be used for the valuation and book value of assets, the FASB (Financial
Accounting Standards Board) requires major companies to supplement their financial reporting with
note showing the effects of inflation, or submit a parallel statement taking inflation into account.
Managerial accounting is the information accumulation, processing, and communication system
designed to meet the decision-making information needs of internal users (users who are internal to or
within) of the organization
Window-dressing Habillage (du bilan)
Presenting the accounts in the most favorable and attractive light, so as to appeal to shareholders and
potential investors. Unlike cooking the books, this is not punishable at law, but is not consistent with
the principle of fair presentation or materiality.
Accountant Comptable
Chartered Accountant (GB), Public Certified Accountant (US) Expert Comptable
Assets actif(s)
Is used in the plural to denote the assets (lactif, les actifs), in a balance sheet, in the singular to denote
one specific item (un actif).
Bookkeeper Aide Comptable
Clerk in charge of recording business transactions and entering them in the accounts books, but not a
chartered or certified public accountant.
Bottom line Ligne du bas
The last line of an income statement, that indicates the net result (profit or loss) of the firm. In
ordinary parlance, it has come to mean the end result, the last word on something.
Break-even Point Point mort, seuil de rentabilit
The break-even point is the point at which the margin from the sales in sufficient to cover a firms
expenses without either profit or loss.
Cashflow Cash Flow
This term used in capital budgeting represents the cash coming in less the cash going out during a
given period.
Clean Audit Audit sans rserve.
Consolidation consolidation
Cook (to) the books Truquer la comptabilit To falsify the accounts.
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The balance sheet may be prepared at any moment in time. However, it is usually prepared after the
preparation of the income statement and the statement of capital.
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VOCABULARY (Accounting)
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dinvestissement, de portefeuille
Irredeemable non rachetable
Issue premium prime dmission
Issue price prix dmission
Ledger grand livre, registre
Liabilities passif, dettes
Lien privilge, droit de rtention
Liquid assets liquidit(s)
Mature (to) arriver lchance, choir
Maturity chance, date dchance
Merge (to) fusionner, fondre (des socits)
Mortgage hypothque
Nominee a) prte-nom ; b) candidat propos
( une lection)
Notes to the balance sheet annexe(s) au bilan
Off-balance sheet hors bilan
On sight vue, sur prsentation, sur demande
Operation capital (US) fonds de roulement
Ordinary share action ordinaire
Outflow sortie, fuite, vasion (de capitaux, dor, etc)
Overhead(s) frais gnraux
Paid-up shares actions libres
Period to maturity temps courir, jusqu chance
Premium prime, agio
Prepaid pay davance
Profit and loss account (P & L) compte de rsultat / dexploitation
Ready money argent liquide, disponibilits
Receivables montant recevoir, compte clients
Receipt a) quittance, reu ; b) rcpiss
Redeemable rachetable, remboursable
Reporting information comptable
Reporting standards normes de prsentation
Retained earnings bnfices non distribus, rserves
Return rendement
Revenue chiffre daffaires
Risk capital capital risque
Sales chiffre daffaires
Seed money investissement initial, mise de fonds
initiale
Share ledger (register) grand livre (registre) des
actionnaires
Stockholder equity valeur nette (dune socit, dune
compagnie), fonds propres ; avoir
des actionnaires court terme
Short term court terme
Sinking fund fonds (caisse) damortissement
Soar (to) monter en flche
Statement a) tat, relev ; b) dclaration
Tied-in capital immobilisations
Treasury bills, notes bons du trsor
Turnover chiffre daffaire
Value at cost valeur au prix dachat, au prix
cotant
Venture entreprise, opration, spculation
Working capital (GB) fonds de roulement
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What Is Auditing?
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Customers may suggest or require that their suppliers conform to ISO 9001, ISO 14001, or
safety criteria, and federal regulations and requirements may also apply. A third-party audit
normally results in the issuance of a certificate stating that the auditee organization
management system complies with the requirements of a pertinent standard or regulation.
Third-party audits for system certification should be performed by organizations that have
been evaluated and accredited by an established accreditation board, such as the ANSI-ASQ
National Accreditation Board (ANAB).
Performance versus compliance/conformance audits
Various authors use the following terms to describe an audit purpose beyond compliance and
conformance: value-added assessments, management audits, added value auditing, and
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continual improvement assessment. The purpose of these audits goes beyond traditional
compliance and conformance audits. The audit purpose relates to organization performance.
Audits that determine compliance and conformance are not focused on good or poor
performance. Yet performance is an important concern for most organizations.
A key difference between compliance/conformance audits and audits designed to promote
improvement is the collection of audit evidence related to organization performance versus
evidence
to verify conformance or compliance to a standard or procedure. An organization may
conform to its procedures for taking orders, but if every order is subsequently changed two or
three times, management may have cause for concern and want to rectify the inefficiency.
Follow-up audit
A product, process, or system audit may have findings that require correction and corrective
action. Since most corrective actions cannot be performed at the time of the audit, the audit
program manager may require a follow-up audit to verify that corrections were made and
corrective actions were taken. Due to the high cost of a single-purpose follow-up audit, it is
normally combined with the next scheduled audit of the area. However, this decision should
be based on the importance and risk of the finding.
An organization may also conduct follow-up audits to verify preventive actions were taken as
a result of performance issues that may be reported as opportunities for improvement. Other
times organizations may forward identified performance issues to management for follow-up.
4 Phases of an audit
1. Audit preparation Audit preparation consists of everything that is done in advance
by interested parties, such as the auditor, the lead auditor, the client, and the audit
program manager, to ensure that the audit complies with the clients objective. The
preparation stage
of an audit begins with the decision to conduct the audit. Preparation ends when the
audit
itself begins.
2. Audit performance The performance phase of an audit is often called the fieldwork.
It is the data-gathering portion of the audit and covers the time period from arrival at
the audit location up to the exit meeting. It consists of activities including on-site audit
management, meeting with the auditee, understanding the process and system controls
and verifying that these controls work, communicating among team members, and
communicating with the auditee.
3. Audit reporting The purpose of the audit report is to communicate the results of the
investigation. The report should provide correct and clear data that will be effective as
a management aid in addressing important organizational issues. The audit process
may end when the report is issued by the lead auditor or after follow-up actions are
completed.
4. Audit follow-up and closure According to ISO 19011, clause 6.6, The audit is
completed when all the planned audit activities have been carried out, or otherwise
agreed with the audit client. Clause 6.7 of ISO 19011 continues by stating that
verification of follow-up actions may be part of a subsequent audit.
Note: Requests for correcting nonconformities or findings are very common. Corrective
action is action taken to eliminate the causes of an existing nonconformity, defect, or other
undesirable situation in order to prevent recurrence (reactive). Corrective action is about
eliminating the causes of problems and not just following a series of problem-solving steps.
Preventive action is action taken to eliminate the causes of a potential nonconformity, defect,
or other undesirable situation in order to prevent occurrence (proactive).
http://asq.org/learn-about-quality/auditing/
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I. GRAMMAR
Pour rapporter des paroles, il est ncessaire d'effectuer la concordance des temps. Les paroles
prononces (entre guillemets) sont au style direct.
En revanche, on utilise le discours indirect lorsqu'on rapporte les paroles ou les penses de
quelqu'un.
Exemple de discours direct: "I won't come", he said.
Exemple de discours indirect: He said he wouldn't come.
2. "We often play tennis", .. He said (that) they often played tennis
3. "I have two children," she said She said (that) she had two children.
5. "I bought her a present yesterday, He said (that) he had bought her a present...
6. "I have just cleaned the windows", She said (that) she had just cleaned the windows.
9. "I can swim very well", She said (that) she could swim very well.
10. "You may come back the day after She said (that) he might come.
tomorrow",
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I. FORMATION
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Conditionnel pass They would have helped me I would have been helped
II. EMPLOI
Les verbes du type 'give, ask, tell, send, show, teach, pay, offer', susceptibles d'tre
suivis ( la forme active) de deux complments d'objet, peuvent tre utiliss par le biais de
deux constructions passives, selon que l'on choisit l'un ou l'autre des deux objets comme sujet
du passif.
She gave me a watch (Actif) Deux COD: "me" et "a watch"
Passif: --- I was given a watch
--- A watch was given to me
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8- To express condition/hypothesis
-Provided = pourvu que),
- if, t = si
-unless = moins que
-as long as = tant que
-on condition that, = condition que
- in case = au cas o
-suppose, imagine = supposez que, imaginez que
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- There is not the slightest doubt that = Il ne fait pas le moindre que
- According to some people = Selon certains
- In spite of what is generally believed = Malgr ce que tout le monde croit
- Seemingly = apparently = Apparemment
- In fact, actually, as a matter of fact = En fait, en effet
- Most often, = in most cases = more often than not = Le plus souvent
- We must bear in mind that = Nous ne devons pas oublier que
- We can go as far as to say that = on peut aller jusqu dire que
- As it were = so to speak = En quelque sorte, pour ainsi dire
- As for = regarding = with (in) regard to = en ce qui concerne, quant , considrant
- We may wonder if (whether) = On peut se demander si
- Surprising as it may seem = Aussi surprenant que cela puisse paraitre
- We could argue that = On pourrait avancer que
- Far from decrying the importance of = Loin de sous estimer limportance de
- In this field / in the field of = Dans ce domaine, dans le domaine de
- Apart from the fact that = En plus du fait que/except le fait
- i .e .(id est) = that is to say = cest dire
- There is evidence that = Les preuves ne manquent pas que
- The author advocates tolerance etc = Lauteur recommande (prne) la tolrance
- To some degree/to a certain extent = Dans une certaine mesure
- At all cost / by all means = Cote que cote / par tous les moyens
- on an equal footing = Sur un pied dgalit
- Roughly / broadly / generally speaking = Dune manire gnrale
- Naturally / of course = Bien sr
- Admittedly = de laveu gnral
- Inidentally/ by the way = propos / soit dit en passant
- At any rate / in any case / anyway = en tout cas
- In the main = dans lensemble
- Oddly / strangely / paradoxically / ironically
-Surprisingly enough = chose curieuse
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PRETERI PARTICIP
INFINITIF SENS
T E PASSE
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dire
To meet I met met rencontre
r
To mistake I mistook mistaken se
mprendr
e
To mow I mowed mown faucher
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To I understood comprend
understand understoo re
d
To I undertaken entrepren
undertake undertook dre
To upset I upset upset renverser
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BIBLIOGRAPHIE
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