Поставьте вопросы к подчеркнутым членам предложения. model: he lives in khabarovsk. where does he live? 1. my friend is a first-year student. 2. his father works at a hospital. 3. he is drinking coffee now. 4. she will be at home tomorrow. 5. i was writing a letter yesterday at 5 o'clock. 6. many young people have entered our academy this year. 7. my mother doesn't work here. 8. she will have cleaned the flat by their arrival. 9. my sister has just rung me up. 10. she knows english well.

1. who is a first-year student? -  my friend  is a first-year student.

2. where does his father work? -  his father works at a  hospital.

3. what is he drinking now? -  he is drinking  coffee  now.

4.  when will she be at home? -  she will be at home  tomorrow.

5. what was i writing yesterday at five o'clock? -  i was writing a  letter  yesterday at 5 o'clock.

6. who has entered our academy this year? -  many young people  have entered our academy this year.

7. whose mother doesn't work here? -  my  mother doesn't work here.

8. what will she have cleaned by their arrival? -  she will have cleaned  the flat  by their arrival.

9. whom has my sister rung up? -  my sister has just rung  me  up.

10. does she know english well? -  she knows english well.

To present -  presentation; to manage - management; to inform  - information; reliable  -  reliability; an audit -  auditing,  auditors.because accounting affects people in many different fields, public accounting and private accounting include specialized services. auditing is the accounting profession’s most significant service to the public. an audit is the independent examination that assure the reliability of the accounting reports that management prepares and submits to investors, creditors, and others outside the business. in carrying out an audit, cpas (certified public accountants) from outside a business examine the business’s financial statements. if the cpas believe that these documents are a fair presentation of the business’s operations, the cpas give a professional opinion stating that the firm’s financial statements are in accordance with generally accepted accounting principles, which is the standard. why is the audit so important? creditors considering loans want assurance that the facts and figures the business submits are reliable. stockholders, who have invested in the business, need to know that the financial picture management shows them is complete. government agencies need accurate information from business. internal auditing is performed by a business’s own accountants. many large organizations maintain a staff of internal auditors. these accountants evaluate the firm’s own accounting and management systems. their aim is to improve operating efficiency and to ensure that employees and departments follow management's procedures and plans.