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Business English Exercises
 

International accounting standards (2)

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Home > Teaching Business English > Business English Lessons, Advanced Level # 200
International accounting standards (1) test answers printable business worksheets Optimal hedging

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international accounting standards question 1
High quality accounting standards are critical ......... the development of a high quality global financial reporting structure.


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international accounting standards question 2
Different accounting traditions have developed around the world in response to varying needs of users for whom the financial information is prepared; in some countries, accounting standards have been ......... primarily by the needs of private creditors, while in other countries the needs of tax authorities or central planners have been the predominant influence.


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international accounting standards question 3
Establishing and maintaining high quality accounting standards are critical to the U.S. approach to regulation of capital markets, which depends on providing high quality information to facilitate ......... investment decisions.


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501 Business English Exercises — Printable, photocopiable.
For use in a classroom, at home, on your PC or anywhere.

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international accounting standards question 4
High quality accounting standards are essential to the efficient functioning of a market economy because decisions about the allocation of capital rely heavily on ......... and understandable financial information.


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international accounting standards question 5
When issuers prepare financial statements using more than one set of accounting standards, they may find it difficult to explain to investors the accuracy of both sets of financial statements if significantly different operating results, financial ......... or cash flow classifications are reported under different standards for the same period.


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international accounting standards question 6
Questions about the believability of an entity's financial reporting are likely where the differences highlight how one approach ......... poor financial performance, lack of profitability, or deteriorating asset quality.


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international accounting standards question 7
Also, the audit is an important element of the financial reporting structure because it subjects information in the financial statements to independent and objective ........., increasing the reliability of those financial statements.


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international accounting standards question 8
Recent events in the United States have highlighted the importance of high quality auditing standards and, at the same time, have ......... questions about the effectiveness of today's audits and the audit process.


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international accounting standards question 9
Audit firms should have a responsibility to ......... to the highest quality auditing practices, on a world-wide basis, to ensure that they are performing effective audits of global companies participating in the international capital markets.


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international accounting standards question 10
Historically, audit firms have developed internal quality control systems based on their domestic operations; however, as clients of audit firms have shifted their focus to global operations, audit firms have followed ......... and now operate on a world-wide basis.


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Business English Practice Exercises Business English Tests — several topics are covered: office matters, job applications, computer English, money expressions, business law, operations management, retail marketing, e-commerce, accounting terms, contracts and agreements, commercial correspondence, etc.
You will be exposed to a wealth of authentic sample sentences that include a great variety of themes. This compact Business English Test Package is the only printable English test collection currently available on the Internet. It contains 501 Business English Exercises (10 questions per test plus answer keys).  Get your unique Business English Practice Exercises now!

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