BEP 417 – 會計英語: 討論審核 (2)

BEP 417 LESSON - English for Accounting: Audits 2

歡迎回到商務英語播客今天的課程, the second part of our 金融英語 series on discussing an audit.

Money is the language of business, and audits are one way companies prove they can be trusted with it. Audits check whether financial records are accurate and reliable. They help investors, managers, and the public see that the numbers tell the truth about the organization’s money.

If you’ve ever been a part of a discussion about an audit, you’ll know that there’s a lot of specialized language in the world of finance. And some of this language is what we call 搭配, or natural combinations of words. We use collocations all the time. 實際上, we store a collocation in our memory as one unit, rather than individual words.

Maybe you’ve noticed a few collocations I’ve already used. Earlier, I said “financial records,” which are the documents related to a company’s finances. I also said “to tell the truth,” which is a verb plus noun, showing that collocations include combinations of different types of words. And if you learn these combinations, you can both understand better and sound more fluent.

在今天的對話中, we’ll hear a conversation between Ray and Elaine, who work for an international company that has just gone through an audit. Ray is the CFO, or Chief Financial Officer, and Elaine is the CEO. In their conversation about the audit results, they use many collocations. 我們將稍後在匯報中解釋這些搭配.

聽力問題

1. Ray says that the “audit findings” revealed a gap. What financial process is this gap related to?
2. What question does Elaine ask about reporting?
3. What does Ray suggest rolling out this quarter to improve procedures?

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