Предмет: Информатика, автор: umrihina

Разгадайте ребус-пример,записанный в двоичной системе.

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Автор ответа: HAYZRO

3 вариант ответа, в двоичной системе 11+11=110 что соответствует третьему варианту. Я так понял решение задачи.

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Предмет: Английский язык, автор: lavrent335

срочно!!три вопроса к тексту!
Hello ladies and gentlemen. My name is Polina Shelkova. I’m the second year student of the Financial University under the Government of the RF. The topic of my presentation is "Irresponsibility of audit as one of the reasons of economic crises".

First of all, Let’s look through the points of my presentation. Firstly, I'm going to tell you about the audit, its definition, functions, principals and requirements, secondly, about causes of the irresponsibility of the audit. The next point is crisis in 2008, It’s reasons and consequences. And in conclusion, I will consider possible solutions of that problem.

To start with, the audit is an official inspection of a company’s financial records and accounts in order to check that they are correctly conducted by an independent body. The functions of audit are revealing fluctuations from standards, an analysis of reasons and determination the perpetrators of examined abnormalities; research of new recourses and the last but not least is providing CEO with necessary information in order to make his management effective.

There are also some principles and requirements that should be followed by every auditor. The main of them are the following. Let me tell a few words about each of them. Honesty is the commitment to professional duty, as well as adherence to the general norms of morality; objectivity is the obligatory application by the auditor of an impartial and independent approach to the examination of professional issues; privacy is obligation to ensure the safety of documents, and restricted to transfer these documents or their copies to third parties without the consent of the owner; independence is mandatory absence of the any other interest of the auditor in the cases of the audited economic entity and professional competence means that the auditor should possess the necessary amount of knowledge and skills that enable him to provide qualified, professional services.
Moving on we should find out why the irresponsibility exists. First things first, the corruption is one of the causes. Negative assessments may trigger issues for auditors, in other words, client may be dissatisfied with the negative results of the audit inspection even if they are correct. So the client can be very influential and auditing company is bound to make a positive result. And the least is incompetence of auditors what can lead to future mistakes because of the lack of knowledge.

Well, now I want to highlight a topic of the crises of 2008. In 2008, the world financial and economic crisis was began, which later developed into a global economic recession. As Ben Bernanke, the former head of the Federal Reserve, said the 2008 financial crisis was the worst in global history.

I also should mention that at that time prices for natural recourses began to become higher, people underestimated risks when taking and giving loans, mortgage crisis affected high-risk mortgages that leaded to the fall of the prices to the. The last is fake audit assessments are also one of the reasons of the crises. So because of the wrong audit one of the world's leading financial conglomerates Lehman Brothers was Bankrupted, the stock market was Collapsed and Russian gold reserve has been diminished for 25%. What is more, the one of the biggest audit companies Arthur Andersen was abolished and moreover more than 42% of the world banks were bankrupted.

Finally, let’s consider the ways of solving that problem. There are some of them. First is tighten the policy and standards of audit to give auditors less freedom and less ways to cheat in inspection of the companies. Another not less significant way con be improving auditors level of education and qualification. Another that should be done is to comply with the rule of privacy of the auditing company or restrict the present ones. And finally, to impose constrains for audit companies in order to avoid possibilities to make incorrect inspection.

To conclude my presentation, I want to say that because of wrong assessments were made a lot of banks were bankrupted and a lot of people lost their property and homes. To avoid making wrong inspection the standards should be tightened and level of auditors qualification improved.

That’s all I have for that moment. Thank you for the listening. So now I’m glad to answer any question you may have.

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