商务英语19

NINETEENAuditing the Accounts(William Buckhurst goes into the Accounts Office to speak to the chief auditor.) William Buckhurst:Well, Mr. Brent, you've had three hours at those books.What about some lunch?Brent:That would be very welcome.Buckhurst:No problems?Brent:Er... yes, Mr. Buckhurst.One or two small things.Would you like to go into them now, or after lunch?Buckhurst:Well, perhaps we might do it now, so that I can try and get the information straight away. Brent:The first is this figure here in the stock valuation.This figure for paint.I suppose you have this paint in stock.It's listed as goods paid for, but I can find no record of payment.Buckhurst:Ah, I know what that is.There won't be a cheque for the total amount.We always buy paint on a sale or return basis and pay for it each quarter as we use it.I'm afraid that's my fault.I accepted the figure in the Stock Department.We forgot the sale or return arrangement and put the paint in the wrong column. Brent:Very understandable.This sort of thing often happens.Buckhurst:What's the other anomaly?Brent:Well, these cheques made out to members of the staff.Could you tell me something about them?Buckhurst:Certainly.We often cash cheques for staff as a service.The cheques are made out to the company by the individuals.The cashier then totals up the value of the cheques, comes to me for a company cheque for the same sum, and then goes to the bank.He pays in the staff members' cheques and draws out an equivalent sum of cash with the company cheque.Brent:But I notice from the bank statement that the amount paid in is less than the amount drawn out.Here are the paying-in vouchers.This was the sum paid in to the bank, but this was the amount drawn out. Buckhurst:Oh dear... yes.It does seem to be different.A difference of fifteen pounds.I don't like the look of that one.Will you leave it with me and I'll look into it this afternoon, and come and talk to you again.(Later Mr. Buckhurst looks in on Mr. Brent again.)Buckhurst:I've found out the reason for the difference in those two amounts.Brent:Oh?Buckhurst:I'm afraid it was a fiddle.It can only have been Donald Kennet, the clerk who always goes to the bank.I'm very upset about it.We've never had a thing like this before.Brent:I wonder what he'll have to say for himself.Buckhurst:Yes.I'm just going to see him now.He's waiting in my office...(In Mr. Buckhurst's office.)Buckhurst:Ah, Donald.Donald Kennet:You wanted to see me, Mr. Buckhurst?Buckhurst:Yes, Donald.We have a problem here which the auditors have raised.Perhaps you can help.Kennet:Oh, yes.I certainly will if I can, sir.Buckhurst:You usually go to the bank on Fridays to cash staff cheques, don't you.Kennet:Yes, Mr. Buckhurst.Buckhurst:Can you remember any occasion in the last few months when you have not gone? Kennet:Er... I was away for my holidays in the summer.I think that was the only time I didn't go.Buckhurst:Yes, that was in August, wasn't it?Well, this figure he's querying was in October... and there was another occasion in... in... er... June.Kennet:What occasion do you mean?What are you referring to?Buckhurst:The auditor has found that on these two occasions more was drawn out from the bank than was paid in.Can you explain the reason for that?Kennet:Er... I'm sure I don't know why the amounts should be different.They should be exactly the same.Can I look at the bank statements?Buckhurst:Certainly.Here they are.Kennet:Thank you.Buckhurst:And here are the two paying-in vouchers for the two dates; both in your handwriting, I think?Kennet:Yes... but I don't understand...Buckhurst:The withdrawal on the bank statement here must be the cash for the staff, because on both days it is the only amount drawn.You don't think you could somehow have lost one of the cheques you were paying in? Kennet:Look, I'm sorry, Mr. Buckhurst.I can explain it.I really was going to pay it back later.You see I... my mother was ill and...Buckhurst:Why didn't you come and ask me for help if you were in trouble?Or you could have seen the Personnel Manager.We might have arranged for you to draw your pay in advance.But this... this is stealing.Kennet:I didn't mean to steal it.I was going to pay it back.I intended to pay it back.I didn't mean to be dishonest, really I didn't...(Later.)Buckhurst:Well, Mr. Brent, when do you think you'll be finished?Brent:Oh, I think I should be through by the end of the month.But now I've seen the extent of the work, I'll bring in two of the others to help me. Buckhurst:No more problems so far?Brent:No, I don't think so.It all seems to be in order.Buckhurst:Thanks.By the way, that clerk was responsible.Brent:Oh dear!Poor fellow.You'll have to dismiss him, I suppose.Buckhurst:Yes, we may have to.It's a pity.He works hard and he's been satisfactory in every way, apart from this.Brent:Well, I'm sorry to have been the cause of such an unhappy discovery. Buckhurst:We're very glad you did discover it.You have probably saved the company from an even bigger loss.。