ANGLAIS

1) Accounting abbreviations
IAA : Internal Accounting Association
IAPC : International Auditing Practices Committee
IAS : International Accounting Standards
IASB : International Accounting Standards Board
IASC : International Accounting Standards Committee
IC : Internal Control
COSO : Committee of Sponsoring Organizations of the Treadway Commission
IFRS : International Financial Reporting Standards
EBDITA : Earnings Before Depreciation, Interest, Taxes, and Amortization
EBIDA : Earnings Before Interest, Depreciation, and Amortization = Bénéfice
avant intéret, depreciation, et amortissement

2) Vocabulary words of audit

Statutory audit = Audit légal

A statutory audit is an independent examination of a company's financial
records, accounts, and financial statements, conducted by a qualified and
licensed external auditor
Internal Check = contrôle intern
In financial terms, an "Internal Check" refers to a system of internal controls and
checks put in place within an organization to ensure accuracy, reliability, and
completeness of its financial transactions and records
Financial audit = audit financier
A financial audit is a systematic examination and verification of an
organization's financial records, transactions, and statements by an independent
and qualified professional auditor or audit firm.
Auditer = To audit
"To audit" refers to the process of conducting a formal examination and
verification of financial records, transactions, systems, or processes of an
individual, organization, or entity.

Certifier un compte = certify an account

Certifying an account means providing an assurance or verification that the
financial statements or records of an individual or organization have been
examined and found to be accurate, complete, and in accordance with relevant
accounting principles and standards.

3) Vocabulary Words of Accounting

Etats financiers : Financial Statements
Bilan : balance sheet
Compte de résultat : income statement or Profit and loss account
Tableau des flux de trésorerie : cash flow statements
Profit et perte = Profit and loss
Grand livre = general ledger
Journal = journal
Compte créance = accounts receivable
Fournisseur = supplier or vendor
Client = Customer or client
Chiffre d’affaire = revenue

4)
Confinement : lockdown
Crise Ukraine-Russie : Ukraine-Russia crisis
Emancipation des femmes : women's emancipation
5) Connecteurs logiques
Voir PDF

6) IF CLAUSES : https://www.anglaisfacile.com/exercices/exercice-anglais-
2/exercice-anglais-118409.php
TEMPS VERBAUX : https://www.ispeakspokespoken.com/temps-
anglais/#:~:text=Pour%20former%20les%20temps%20perfect,la%20base%20ve
rbale%20%2B%20%2Ding.
LES MODAUX : https://wallstreetenglish.fr/fiches-anglais/grammaire/fiche-
grammaire-modaux-en-
anglais#:~:text=Les%20modaux%20en%20anglais%20ont,%C3%A0%20la%20
fin%20du%20modal.