Стр. 68упр.7 Student's book. Составить предложения по образцу. АК 1. 2 .
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5. РЕШИТЕ

Настоящее время.1. jim says that nelly has already recovered.2. bill says that caroline nodded to him when he saw her.3. jack said that the picture fell from the wall 3 days ago.4. ann says that the doctor examined her throat.5. fred says it hurt him to swallow.6. tom says that they have bought the medicine.7. john says that they felt excited.8. sue tells me to join them. прошедшее время.1. jim said that nelly had already recovered.2. bill said that caroline had nodded to him when he had seen her.3. jack said that the picture had fallen from the wall 3 days before.4. ann said that the doctor had examined her throat.5. fred said it hurt him to swallow.*6. tom said that they had bought the medicine.7. john said that they had felt excited.8. sue told me to join them. * - данный глагол является неправильным и всё его формы прошедшего времени одинаковы (hurt-hurt-hurt). в данном случае контекст не даёт возможности понять в каком времени стоит глагол. поэтому, если в прямой речи глагол стоит в настоящем времени, то в косвенной речи останется hurt. но если же данный глагол в прямой речи стоит в прошедшем времени, то в косвенной речи будет had hurt.

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.